Perpetual Trustee Company Limited v Federal Commissioner of Taxation [1931] HCA 20

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H.C. or A. Estate Duty—Exemption—" Public benevolent institution" —Institute for Sr

1931. ae

Sypyey,

PERPETUAL TRUSTEE COMPANY LIMITED

THE FEDERAL COMMISSIONER OF TAXATION RB:

April 23, 24;

June 4.

Starke, Dixon,

Evatt, and

MeTiernan JJ.

[HIGH COURT OF AUSTRALIA.]

AND

of naval ratings—Charge for services rendered—Not wholly self-supp Deficiency met from public funds, subscriptions, &c.—Estate Duty A Act 1914-1928 (No, 22 of 1914—No. 47 of 1928), sec. 8 (5).

Sec. 8 (5) of the Estate Duty Assessment Act 1914-1928 provides that " Es duty shall not be assessed or payable upon so much of the estate as is d or bequeathed or passes by gift inter vivos or settlement for religious, or public educational purposes in Australia, or to a public hospital or p benevolent institution in Australia or to a fund established and main

relief of persons in necessitous circumstances in Australia."

Held, by Starke, Dizon and, semble, Evatt JJ. (McTiernan J. that the expression "public benevolent institution" in sec. 8 (5) me institution organized for the relief of poverty, sickness, destitution or he ness.

The Royal Naval House, Sydney, is built on land made available Government and is used for the benefit of the petty officers and lower of the navy by providing accommodation and recreation for them when and its benefits were extended to the lower ratings of visiting foreign vessels, Relatively small charges were made for sleeping meals, baths, billiards and lockers, money and other valuables being taken ea of without charge. Deficiencies on the year's working were met out 0 annual grant by the Federal Government and by subscriptions and donat

Held, by Starke, Dizon and Evatt JJ. (McTiernan J. dissenting),