Victorian Women Lawyers’ Association Inc v Commissioner of Taxation [2008] FCA 983

FEDERAL COURT OF AUSTRALIA

Victorian Women Lawyers' Association Inc v Commissioner of Taxation [2008] FCA 983

TAXATION –income tax – charitable institution – association for advancement of women in legal profession – whether association charitable institution – whether purposes "beneficial to the community" – public benefit – political purposes – whether association established for community service purposes – political or lobbying purposes – taxpayer held to be charitable institution – appeals allowed

Taxation Administration Act 1953 (Cth) Pt IVC Income Tax Assessment Act 1936 (Cth) s 23(e), s 23(g)(v) Income Tax Assessment Act 1997 (Cth) s 50-1 Associations Incorporations Act 1981 (Vic) Evidence Act 1995 (Cth) s 144 Sex Discrimination Act 1984 (Cth) s 3, s 4A(1), s 14 Gattellaro v Westpac Banking Corporation (2004) 78 ALJR 394 cited Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 cited Central Bayside General Practice Association Ltd v Commissioner of State Revenue (2006) 229 ALR 1 cited Commissioner of Taxation v Word Investments Ltd (2007) 164 FCR 194 cited Bowman v Secular Society Ltd [1917] AC 406 cited Public Trustee v Attorney-General (1997) 42 NSWLR 600 cited Royal North Shore Hospital of Sydney v Attorney-General (NSW) (1938) 60 CLR 396 cited Royal Australian College of Surgeons v Federal Commissioner of Taxation (1943) 68 CLR 436 cited Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82 cited Scottish Burial Reform and Cremation Society Ltd v Glasgow City Corporation [1968] AC 138 cited The Incorporated Council of Law Reporting of the State of Queensland v Commissioner of Taxation (1971) 125 CLR 659 cited Commissioner of Taxation v The Triton Foundation (2005) 147 FCR 362 cited Royal College of Surgeons v Federal Commissioner of Taxation (1943) 68 CLR 436 cited Public Trustee v Attorney-General (1997) 42 NSWLR 600 cited Halpin v Seear [1977] Ch Com Rep cited Taylor v Taylor (1910) 10 CLR 218 cited Barby v Perpetual Trustee Co Ltd (1937) 58 CLR 316 cited Douglas v Commissioner of Taxation (1997) 77 FCR 112 cited National Council of Women of Tasmania v Federal Commissioner of Taxation (1998) 38 ATR 1174 cited Navy Health Ltd v Deputy Federal Commissioner of Taxation (2007) ATC 4568 cited Dal Pont G, Charity Law in Australia and New Zealand (Oxford University Press, 2000) VICTORIAN WOMEN LAWYERS' ASSOCIATION INC v COMMISSIONER OF TAXATION