High Court of Australia
High Court of Australia Owen J. Brisbane Amateur Turf Club v Commissioner of Taxation (Cth) [1968] HCA 31
ORDER Appeals dismissed with costs.
Cur. adv. vult.
The following written judgment was delivered:—
June 3 Owen J.
These are appeals by the Brisbane Amateur Turf Club ("the club") against two assessments of taxation, the one relating to the year ended 30th June 1965, the other to the year ended 30th June 1966, and in each case the same question arises.
The Club is and was, at all material times, an unincorporated association of members, one of its objects being to encourage horse racing by the promotion and conduct of race meetings and the giving of prize stakes and rewards for horse races. The trustees of the Club are and were, at all relevant times, the owners of two racecourses in Queensland on which the Club regularly conducts race meetings. By s. 71A of The Racing and Betting Acts, 1954 to 1962 Q., a section which was enacted in 1961, the Governor in Council was authorized to make Orders in Council to provide for, regulate and control off-course betting on totalisators and for this purpose to establish an authority to conduct off-course betting on totalisators and to prescribe its powers, functions and duties. Pursuant to this provision a body corporate under the name of the Totalisator Administration Board of Queensland ("the Board") was constituted by Order in Council in February 1962 with power to provide for, regulate and control off-course betting on totalisators and at all material times thereafter the Board conducted off-course betting on totalisators. By cl. 8b of the Order in Council it was provided (inter alia) that the Board should, not later than 30th November in each year after the year 1964, set aside for the period of twelve months ended on the preceding 30th June to the credit of an account in its books to be called the "Galloping Racing Clubs Distribution Account" portion of its profits ascertained in accordance with a formula set out in the clause. Out of that account cl. 8b (e) (i) and (ii) directed the Board:
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