Wentworth District Capital Ltd v Commissioner of Taxation [2010] FCA 862

FEDERAL COURT OF AUSTRALIA

Wentworth District Capital Ltd v Commissioner of Taxation [2010] FCA 862 Citation: Wentworth District Capital Ltd v Commissioner of Taxation [2010] FCA 862

Parties: WENTWORTH DISTRICT CAPITAL LTD v COMMISSIONER OF TAXATION

File number(s): NSD 1401 of 2009

Judge: PERRAM J

Date of judgment: 13 August 2010

Catchwords: INCOME TAX – Exemption – Not-for-profit corporation established to facilitate the provision of face-to-face banking services in a rural town lacking such a service – Whether established for "community service purposes" –s 50-10 Income Tax Assessment Act 1997 (Cth) EVIDENCE – Judicial notice – Non-local geographical location – Published map

Legislation: Acts Interpretation Act 1901 (Cth) s 15AB Banking Act 1959 (Cth) Evidence Act 1995 (Cth) s 144 Income Tax Assessment Act 1936 (Cth) s 23(g) Income Tax Assessment Act 1997 (Cth) ss 4-1, 4-10, 4-15, 6-5, 6-10, 6-20, 50-1, 50-10, 50-70 Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth) Sch 1 [40] Tax Law Improvement Act 1997 (Cth) Taxation Administration Act 1953 (Cth) s 14ZZ Taxation Laws Amendment Act (No 2) 1990 (Cth) s 6

Cases cited: Birrell v Dryer (1884) 9 App Cas 345 followed CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 cited Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82 applied Douglas v Commissioner of Taxation (1997) 77 FCR 112 followed Navy Health Ltd v Federal Commissioner of Taxation (2007) 163 FCR 1 explained and applied R v Sharma (2002) 54 NSWLR 300 cited Saeed v Minister for Immigration and Citizenship (2010) 84 ALJR 507 cited Victorian Women Lawyers' Association Inc v Federal Commissioner of Taxation (2008) 170 FCR 318 cited