Mines Rescue Board of New South Wales v Commissioner of Taxation [2000] FCA 382

FEDERAL COURT OF AUSTRALIA

Mines Rescue Board of New South Wales v Commissioner of Taxation [2000] FCA 382 TAXATION – Fringe Benefits Tax – underground coal mining – whether the Mines Rescue Board (NSW) was a "public benevolent institution" for the purposes of s 57A of the Fringe Benefits Tax Assessment Act 1986 (Cth) – whether the applicant's activities produced a direct benefit for mine employees – whether the applicant was an institution organised for the relief of poverty, suffering, distress or misfortune – whether the applicant's activities were eleemosynary – discretionary activities incidental to the performance of the principal function did not affect assessment of "public benevolent institution" status WORDS AND PHRASES – public benevolent institution

Estate Duty Assessment Act 1914-1928 (NSW) s 8(5) Fringe Benefits Tax Assessment Act 1986 (Cth) ss 7, 25, 57A, 57A(1), 136, 136(g) Judiciary Act 1902 (Cth) s 39B Mines Rescue Act 1925 (NSW) s 14(1)(d) Mines Rescue Act 1994 (NSW) ss 3, 5(2), 6, 7, 8, 10, 12, 14, 15, 16, 31, 31(2), 37, 40, 41, 50, 51, Part 4 Mines Rescue Amendment (Contributions) Regulation 1998 (NSW)

Australian Council of Social Services Inc v Commissioner of Pay-Roll Tax [1985] 1 NSWLR 567 cited Perpetual Trustee Company Ltd v Federal Commissioner of Taxation (1931) 45 CLR 224 applied Public Trustee (New South Wales) v Federal Commissioner of Taxation (1934) 51 CLR 75 applied Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279 applied Federal Commissioner of Taxation v Royal Society for the Prevention of Cruelty to Animals, Queensland Inc (1992) ATC 4,441 applied Commissioner of Pay-Roll Tax v Cairnmillar Institute [1992] 2 VR 706 cited Maclean Shire Council v Nungera Co-operative Society Ltd (1995) 86 LGERA 430 cited MINES RESCUE BOARD OF NEW SOUTH WALES v COMMISSIONER OF TAXATION NG 1248 OF 1998 HELY J 31 MARCH 2000 SYDNEY