Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439

FEDERAL COURT OF AUSTRALIA

Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439 INCOME TAX – appeal from Administrative Appeals Tribunal – company jointly owned by Tasmanian Government and University of Tasmania - formed to assist Tasmanian business and industry to adopt electronic commerce and to compete in the electronic market place - whether charitable institution - whether decision of Tribunal raised question of law

WORDS AND PHRASES – "charitable institution" Income Tax Assessment Act 1997(Cth) s 50-5 item 1.1 Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Charitable Uses Act 1601 (Imp) Re Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521 reversed Hope v Bathurst City Council (1980) 144 CLR 1 applied Vetter v Lake Macquarie City Council (2001) 202 CLR 439 distinguished Williams v Bill Williams Pty Ltd [1971] 1 NSWLR 547 cited Royal Choral Society v Inland Revenue Commissioners [1943] 2 All ER 101 followed Royal Australasian College of Surgeons v Federal Commissioner of Taxation (1943) 68 CLR 436 applied Federal Commissioner of Taxation v Broken Hill South Ltd (1941) 65 CLR 150 distinguished The Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 applied Scottish Burial Reform and Cremation Society v Glasgow Corporation [1968] AC 138 cited Vancouver Regional FreeNet Association v Minister of National Revenue [1996] 3 FC 880 cited Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 followed In re Pleasants (1923) 39 TLR 675 followed Royal Agricultural Society of England v Wilson (1924) 9 Tax Cas. 62 followed Re Tennant [1996] 2 NZLR 633 followed Crystal Palace Trustees v Minister of Town and Country Planning [1950] 2 Ch D 857 followed In re Income Tax Acts (No 1) [1930] VLR 211 followed Thompson v Federal Commissioner of Taxation (1959) 102 CLR 315 cited Congregational Union of NSW v Thistlethwayte (1952) 87 CLR 375 followed Cronulla Sutherland Leagues Club Ltd v Federal Commissioner of Taxation (1990) 90 ATC 4,215 followed Inland Revenue Commissioners v Oldham Training and Enterprise Council (1996) 69 TC 231 followed Barclay v De Lacy [1996] 2 Qd R 112 followed The Incorporated Council of Law Reporting of the State of Queensland v Federal Commissioner of Taxation (1967-1971)125 CLR 659 followed Brookton Cooperative Society Ltd v Federal Commissioner of Taxation (1981) 147 CLR 441 followed Attorney-General v M'Carthy (1886) 12 VLR 535 cited TASMANIAN ELECTRONIC COMMERCE CENTRE PTY LTD V COMMISSIONER OF TAXATION TAD 20 of 2004 HEEREY J 18 APRIL 2005 MELBOURNE (HEARD IN HOBART)