Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117

FEDERAL COURT OF AUSTRALIA

Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 Citation: Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117

Parties: THE STUDY AND PREVENTION OF PSYCHOLOGICAL DISEASES FOUNDATION v COMMISSIONER OF TAXATION

File number(s): QUD 55 of 2014

Judge(s): GREENWOOD J

Date of judgment: 21 October 2015

Catchwords: ADMINISTRATIVE LAW – consideration of an appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) from a decision of the Tribunal affirming a decision of the Commissioner of Taxation to revoke the following endorsements of the applicant from the date of grant: as an entity exempt from income tax as a "charitable institution" having regard to Item 1.1 in the table in s 50-5 of the Income Tax Assessment Act 1997 (Cth) (the "1997 Act"); an endorsement under s 30-125 of the 1997 Act of the applicant as a "deductible gift recipient" having regard to Item 1 in the table at s 30-15 and Item 1.1.6 in the table at s 30-20(1) of the 1997 Act; an endorsement as a "charitable institution" under s 176-1(1) of A New Tax System (Goods and Services Tax) Act 1999 (Cth); an endorsement as a "health promotion charity" under s 123D(2) of the Fringe Benefits Tax Assessment Act 1986 (Cth) – consideration of the Tribunal's approach to determining whether the applicant is a charitable institution – consideration of the principles governing that question – consideration of the methodological approach adopted by the Tribunal to determining that issue – consideration of whether the Tribunal fell into error of law in approach to identifying the questions to be addressed in determining whether the applicant was, under the legislation, "entitled" to the relevant endorsements