Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2002] FCA 1023

FEDERAL COURT OF AUSTRALIA

Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2002] FCA 1023

TAXATION – "public benevolent institution" – whether the Ambulance Service of New South Wales is a "public benevolent institution" for the purposes of subs 57A(1) Fringe Benefits Tax Assessment Act 1986 (Cth) and item 4×1×1 of Table 4 referred to in subs 78(4) of Income Tax Assessment Act 1936 (Cth). WORDS & PHRASES – "public benevolent institution" Fringe Benefits Tax Assessment Act 1986 (Cth) s 57A Income Tax Assessment Act 1936 (Cth) s 78 Estate Duty Act 1914 (Cth) subs 8(5) Income Tax Assessment Act 1915-1918 (Cth) par 11(1)(d) Estate Duty Assessment Act 1914-1940 (Cth) sub 8(5) Local Government Act 1919 (NSW) par 132(1)(d) Pay-roll Tax Act 1971 (NSW) subs 10(5) Ambulance Transport Service Act 1919 (NSW) ss 2, 3, 4, 7, 8, 11, 12, 14A, 16, 18, 18A, 18B, 19, 20, 21, 21A Ambulance Service Act 1972 (NSW) ss 5, 9, 10, 11, 18, 19, 22, 27, 38, 39, 40, 41, 42, 43, 46, 47 Ambulance Services Act 1976 (NSW) ss 5, 10, 12, 13, 14, 16 Health Commission Act 1972 (NSW) ss 4, 6, 7, 18 Ambulance Services Act 1990 (NSW) ss 3, 4, 5, 6, 7, 8, 9, 11, 12, 14, 15, 16, 19, 20, 22, 23, 24, 30 Pay-roll Tax Act 1971 (Vict) par 10(1)(ba) National Security (War Damage to Property) Regulations reg 32 Ambulance Services Regulations 2000 Chesterman v Federal Commissioner of Taxation (1923) 32 CLR 362; (1925) 37 CLR 317 (Privy Council) referred to and discussed Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 referred to Young Men's Christian Association v Federal Commissioner of Taxation (1926) 37 CLR 351 referred to Perpetual Trustee Company Limited v Federal Commissioner of Taxation (1931) 45 CLR 224 referred to and discussed Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 referred to Swinburne v Federal Commissioner of Taxation (1920) 27 CLR 377 referred to Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279 applied and discussed The Public Trustee of New South Wales v Federal Commissioner of Taxation (1934) 51 CLR 75 referred to and discussed Maughan v Federal Commissioner of Taxation (1942) 66 CLR 388 referred to and discussed Lemm v Federal Commission of Taxation (1942) 66 CLR 399 referred to and discussed The Little Company of Mary (SA) Incorporated v The Commonwealth and The Memorial Hospital Incorporated v The Commonwealth (1942) 66 CLR 368 referred to and discussed O'Connell v The Council of the City of Greater Newcastle (1941) 41 SR (NSW) 190 referred to and discussed Australian Council of Social Service Inc v Commissioner for Pay-Roll Tax (NSW) (1985) 1 NSWLR 567 referred to and discussed Federal Commissioner of Taxation v Royal Society for the Prevention of Cruelty to Animals, Queensland Inc [1993] 1 Qd R 571; (1992) 92 ATC 4441 referred to and discussed Commissioner of Pay-Roll Tax (Vic) v The Cairnmillar Institute [1992] 2 VR 706; (1992) 92 ATC 4,307 referred to Mines Rescue Board (NSW) v Commissioner of Taxation (2000) 101 FCR 91 applied and discussed Registrar of the Accident Compensation Tribunal v Federal Commissioner of Taxation (1993) 178 CLR 145 referred to Committee of Direction of Fruit Marketing v Australian Postal Commission (1980) 144 CLR 577 referred to Townsville Hospitals Board v Townsville City Council (1982) 149 CLR 282 referred to Renmark Hotel Inc v Federal Commissioner of Taxation (1949) 79 CLR 10 referred to Western Australian Turf Club v Federal Commissioner of Taxation (1978) 139 CLR 288 referred to Re Anti-Cancer Council of Victoria; Ex parte State Public Services Federation (1992) 175 CLR 442 referred to General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 referred to Deputy Commissioner of Taxation v State Bank of New South Wales (1992) 174 CLR 219 referred to State Bank of New South Wales v Commonwealth Savings Bank of Australia (1986) 161 CLR 639 referred to State Authorities Superannuation Board v Commissioner of State Taxation (WA) (1996) 189 CLR 253 referred to Tangentyere Council Inc v The Commissioner of Taxes (NT) (1990) 99 FLR 363 referred to P W Hogg Liability of the Crown (2nd Ed) W G Friedmann "Legal Status of Incorporated Public Authorities" (1948) 22 ALJ 7