Incorporated Council of Law Reporting (Qld) v Federal Commissioner of Taxation [1924] HCA 23

; ae CSR 191 fies!

580 HIGH COURT (1924.

{HIGH COURT OF AUSTRALIA.)

REPORTING FOR THE STATE OF QUEENSLAND

THE INCORPORATED COUNCIL OF LAW | | APPELLANT ;

AND

THE FEDERAL COMMISSIONER OF TAXATION ResponDEnT.

ON APPEAL FROM THE SUPREME COURT OF

QUEENSLAND.

H.C. or A, Income Tax — Assessment — Exemption — Public authority — Public educational 1924. institution—Company—Association not for profit—Objects of company— eS. Publication of law reports—Assistance to Supreme Court libraries—Income Taz

BRISBANE, Assessment Act 1915-1918 (No. 34 of 1915—No. 18 of 1918), secs. 3, 10, 11,

June 23. 14, 16—Companies Act Amendment Act 1889 (Q.) (53 Vict. No. 18), sec. 26.

Isages A.C, 'The Incorporated Council of Law Reporting for the State of Queensland,

ich ai

Starke 37. registered as an association not for profit under sec. 26 of the Companies Act

Amendment Act 1889 (Q.), for the purpose of publishing law reports, is not a "public authority"? or a "public educational institution" within the meaning of sec. 11, (1) (a), (d), of the Income Tax Assessment Act 1915-1918, and is not exempt from income tax.

Case Srarep.

On the hearing of an appeal to the Supreme Court of Queensland by the Incorporated Council of Law Reporting for the State of Queensland from an assessment of Federal income tax, Lukin J. stated a case, which was substantially as follows, for the opinion of the Full Court of the High Court :—

1. The appellant, the Incorporated Council of Law Reporting for the State of Queensland is an association duly registered and incorporated under sec. 26 of the Companies Act Amendment Act of 1889 (Q.).

34 C.L.R.J OF AUSTRALIA.

2. The articles of association provide (inter alia) :—

"(5) On and after 31st December 1908 the Incorporated Council shall consist of members to be appointed as follows : Three members of the Bar of Queensland practising in the City of Brisbane and three solicitors of the Supreme Court of Queensland practising in the City of Brisbane to be appointed by three of the Justices of the Supreme Court and such members shall retire at the end of every year but shall be eligible for reappointment. The Incorporated Council shall also include the Attorney-General and the Solicitor- General and the Registrar of the Supreme Court at Brisbane for the time being as ex-officio members during the time they respectively hold their offices (if respectively willing to be and act as such members)."