Navy Health Limited v Deputy Commissioner of Taxation [2007] FCA 931

FEDERAL COURT OF AUSTRALIA

Navy Health Limited v Deputy Commissioner of Taxation [2007] FCA 931

TAXATION – charities – whether applicant a "rebatable employer" for purposes of fringe benefits tax – whether charitable institution within the meaning of s 65J(1)(b) of the Fringe Benefits Tax Assessment 1986 Act (Cth) – whether applicant an institution which "promotes the efficiency" of the armed forces – whether an institution must be wholly charitable to meet the description of charitable institution – whether applicant's non-charitable objects are more than merely ancillary or incidental to the achievement of main object. TAXATION – whether applicant a "rebatable employer" for purposes of fringe benefits tax – whether applicant a "not-profit association, … established for community service purposes" within the meaning of s 65J(1)(j) of the Fringe Benefits Tax Assessment Act 1986 (Cth) – whether a body can be an "association" with only one member – what constituted "community service" Fringe Benefits Tax Assessment Act 1986 (Cth) Health Legislation Amendment Act (No 3) 1999 (Cth) National Health Act 1953 (Cth) National Health (Lifetime Health Cover) Regulations 2000 (Cth) Commissioner of Inland Revenue v Royal Naval and Royal Marine Officers' Association (1955) 36 TC 187 Commissioner of Taxation v Triton Foundation (2005) 147 FCR 362 Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 Congregational Union of NSW v Thistlethwayte (1952) 87 CLR 375 Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82 Downing v Commissioner of Taxation (1971) 125 CLR 185 In re Good [1905] 2 Ch 60 In re Gray [1925] Ch 362 Inland Revenue Commissioners v City of Glasgow Police Athletic Association [1953] AC 380 Royal Australasian College of Surgeons v Federal Commissioner of Taxation (1943) 68 CLR 436 Salvation Army (Vic) Property Trust v Shire of Ferntree Gully (1952) 85 CLR 159 Stratton v Simpson (1970) 125 CLR 138 Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation (2005) Verge v Somerville [1924] AC 496 "The Waratahs" Rugby Union Club Ltd v Federal Commissioner of Taxation (1979) 37 FLR 413