Trustees of the Indigenous Barristers' Trust v Commissioner of Taxation [2002] FCA 1474

FEDERAL COURT OF AUSTRALIA

Trustees of the Indigenous Barristers' Trust v Commissioner of Taxation

[2002] FCA 1474

TAXES AND DUTIES – deductions – where Trust sought endorsement as deductible gift recipient – where Trust established to relieve poverty, suffering, helplessness, misfortune or other disabilities of indigenous persons which may constitute an impediment to their pursuit of a career at the New South Wales Bar – whether Trust a public benevolent institution – whether Trust a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances WORDS AND PHRASES – "public benevolent institution", "necessitous circumstances"

Income Tax Assessment Act 1997 (Cth) ss 30-45, 30-125 Re Alcan Australia Ltd; Ex parte Federation of Industrial Manufacturing & Engineering Employees (1994) 181 CLR 96 referred to Maughan v Commissioner of Taxation (Cth) (1942) 66 CLR 388 considered Commissioner of Taxation (Cth) v Royal Society for the Prevention of Cruelty to Animals Queensland Inc [1993] 1 Qd R 571 cited Perpetual Trustee Co Ltd v Commissioner of Taxation (Cth) (1931) 45 CLR 224 considered Ambulance Service of New South Wales v Deputy Commissioner of Taxation (Cth) [2002] FCA 1023 referred to City of Hawthorne v Victorian Welfare Association [1970] VR 205 distinguished Commissioner of Taxation (Cth) v Launceston Legacy (1987) 15 FCR 527 cited Mines Rescue Board of New South Wales v Commissioner of Taxation (Cth) (2000) 44 ATR 107 referred to Mines Rescue Board of New South Wales v Commissioner of Taxation (Cth) (2000) 101 FCR 91 referred to Metropolitan Fire Brigades Board v Commissioner of Taxation (Cth) (1990) 27 FCR 279 referred to Commissioner of Payroll Tax (Vic) v The Cairnmiller Institute [1992] 2 VR 706 applied Commissioner of Land Tax (NSW) v Joyce (1974) 132 CLR 22 referred to Trustees of the Allport Bequest v Commissioner of Taxation (Cth) (1988) 88 ATC 4436 referred to Stratton v Simpson (1970) 125 CLR 138 considered Mayor of Manchester v McAdam [1896] AC 500 considered Incorporated Council of Law Reporting (Queensland) v Commissioner of Taxation (Cth) (1971) 125 CLR 659 cited Christian Enterprises Ltd v Commissioner of Land Tax [1968] 88 WN (Pt 1) 112 cited Young Men's Christian Association of Melbourne v Commissioner of Taxation (Cth) (1926) 37 CLR 351 cited Minister of National Revenue v Trusts & Guarantee Co [1940] AC 138 considered Bray v Commissioner of Taxation (Cth) (1978) 140 CLR 560 distinguished Ballarat Trustees Executors & Agency Co Ltd v Commissioner of Taxation (Cth) (1950) 80 CLR 350 distinguished Union Trustee Co of Australia Ltd v Commissioner of Taxation (Cth) (1962) 108 CLR 451 cited Ryland v Commissioner of Taxation (Cth) (1973) 128 CLR 404 applied TRUSTEES OF THE INDIGENOUS BARRISTERS' TRUST – THE MUM SHIRL FUND v COMMISSIONER OF TAXATION (CTH) N 264 OF 2002 GYLES J SYDNEY 28 NOVEMBER 2002