Mines Rescue Board of New South Wales v Commissioner of Taxation [2000] FCA 1162

FEDERAL COURT OF AUSTRALIA

Mines Rescue Board of New South Wales v Commissioner of Taxation [2000] FCA 1162 TAXATION – fringe benefits tax – public benevolent institution exemption – whether board constituted to provide rescue services for underground coal mines wrongly held not to qualify as such an institution – whether board governmental in character – degree to which board governmental in character – whether prior authority distinguishable Fringe Benefits Tax Assessment Act 1986 (Cth) s 57A (1) Mines Rescue Act 1994 (NSW) Metropolitan Fire Brigade Board v Minister 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, cited Commissioner of Pay-roll Tax v Cairnmillar Institute [1992] 2 VR 706, cited Registrar of the Accident Compensation Tribunal v Commissioner of Taxation (1991) 178 CLR 145, applied Committee of Direction of Fruit Marketing v Australian Postal Commission (1980) 144 CLR 577, applied Tangentyere Council Incorporated v The Commissioner of Taxes (1990) 99 FLR 363, considered Legal Aid Commission of Victoria v Commissioner of Pay-roll Tax (VIC) (1992) 92 ACT 2053, referred to Perpetual Trustee Company Limited v The Federal Commissioner of Taxation (1931) 45 CLR 224, applied Hogg Liability of the Crown (The Carswell Company Limited 1989) 2nd ed. at pp 248-250 MINES RESCUE BOARD OF NEW SOUTH WALES v COMMISSIONER OF TAXATION NG 388 of 2000 R D NICHOLSON, LEHANE AND GOLDBERG JJ 22 AUGUST 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 388 of 2000

BETWEEN: MINES RESCUE BOARD OF NEW SOUTH WALES

APPELLANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: R D NICHOLSON, LEHANE AND GOLDBERG JJ