The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693

FEDERAL COURT OF AUSTRALIA

The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693 Citation: The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693

Parties: THE HUNGER PROJECT AUSTRALIA ACN 002 569 271 v COMMISSIONER OF TAXATION

File number: NSD 1797 of 2011

Judge: PERRAM J

Date of judgment: 17 July 2013

Catchwords: TAXATION – Charities – Characterisation of organisations as 'public benevolent institution' – Organisation concerned with the relief of hunger – Principal activity fund raising – Whether activities are the performance of 'directly charitable activities' – Whether charitable activities must be directly performed – Fringe Benefits Tax Assessment Act 1986 (Cth) s 57A(1) TAXATION – Fringe Benefits Tax – Exemption from fringe benefits tax for public benevolent institutions – Meaning of 'public benevolent institution' WORDS AND PHRASES – "Public Benevolent Institution" – Fringe Benefits Tax Assessment Act 1986 (Cth)

Legislation: Estate Duty Assessment Act 1914 (Cth) s 8(5) Estate Duty Assessment Act 1928 (Cth) s 5 Estate Duty Assessment Act 1957 (Cth) s 5 Fringe Benefits Tax Assessment Act 1986 (Cth) ss 57A, 123C, 123D Sales Tax (Exemptions and Classifications) Act 1935 (Cth) Companies (New South Wales) Code 1981 (NSW) Pay-roll Tax Act 1971 (NSW) Charitable Uses Act 1601 (Imp) 43 Eliz 1 Commonwealth, Parliamentary Debates, House of Representatives, 14 September 1928, 6848-6849 (Dr Earl Page) Commonwealth, Parliamentary Debates, House of Representatives, 5 November 1957, 1812-1813 (Sir Arthur Fadden) Explanatory Memorandum, Taxation Laws Amendment Bill (No 2) 2001 (Cth)