YWCA Australia v Chief Commissioner of State Revenue [2020] NSWSC 1798

Supreme Court New South Wales

Medium Neutral Citation: YWCA Australia v Chief Commissioner of State Revenue [2020] NSWSC 1798 Hearing dates: 9 – 11 November 2020 Date of orders: 15 December 2020 Decision date: 15 December 2020 Jurisdiction: Equity Before: Payne JA Decision: (1) Revoke the following assessments dated 30 October 2018 of the defendant (Proceeding No 2019/223120): (a) OSR ref 9473022-001; (b) OSR ref 9473022-002; (c) OSR ref 9473022-003; (d) OSR ref 9473022-004; (e) OSR ref 9473022-005; (f) OSR ref 9473022-006; and (g) OSR ref 9473022-007. (2) Revoke the decision dated 14 June 2018 of the defendant (Proceeding No 2018/336819). (3) Set aside the determination dated 3 September 2018 of the defendant whereby the defendant disallowed the plaintiff's 10 August 2018 objection. (4) Allow the plaintiff's objections in full. (5) Order the defendant to pay the plaintiff's costs in proceeding numbers 2019/223120 and 2018/336819. Catchwords: TAXES AND DUTIES – dutiable transactions – exemptions – charitable and benevolent bodies – where organisation provides relief to women and children experiencing poverty, homelessness, violence or disadvantage – whether organisation is an exempt charitable or benevolent body – whether organisation's resources are used predominantly for the relief of poverty and/or the promotion of education pursuant to s 275(3)(a) Duties Act 1997 (NSW) exemption from duty TAXES AND DUTIES – dutiable transactions – exemptions – charitable and benevolent bodies – where organisation provides relief to women and children experiencing poverty, homelessness, violence or disadvantage – whether organisation is an exempt charitable or benevolent body – whether organisation entitled to partial exemption from duty pursuant to s 275A Duties Act 1997 (NSW) Legislation Cited: Corporations Act 2001 (Cth), s 411(4)(b) Duties Act 1997 (NSW), ss 75, 275(3)(a), 275A Income Tax Assessment Act 1936 (Cth), s 23(g)(iii) Income Tax Assessment Act 1997 (Cth), s 50-52, 50-40 Payroll Tax Act 2007 (NSW), s48(1)(c) Stamp Duties Act 1920 (NSW) Stamp Duties (Amendment) Act 1966 (NSW), s 5 Stamp Duties (Further Amendment) Act 1980 (NSW) Statute of Charitable Uses 1601, 43 Eliz I, c 4 Taxation Administration Act 1996 (NSW), s 101 Cases Cited: Aboriginal Hostels Ltd v Darwin City Council (1985) 33 NTR 1 Alliance for Life v Minister of National Revenue [1999] 3 FC 504 Ballarat Trustees Executors and Agency Co Ltd v Federal Commissioner of Taxation (1950) 80 CLR 350; [1950] HCA 19 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384; [1997] HCA 2 City of Mandurah v Australian Flying Corps & Royal Australian Airforce Association (WA Division) Inc (2016) 50 WAR 466; [2016] WASCA 185 Commissioner of Taxation v Co-operative Bulk Handling Limited (2010) 189 FCR 322; [2010] FCAFC 155 Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 Common Equity Housing Ltd v Commissioner of State Revenue (Vic) (1996) 33 ATR 77 Community Housing Ltd v Clarence Valley Council (2015) 90 NSWLR 292; [2015] NSWCA 327 Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (Cth) (1990) 23 FCR 82 Dovade Pty Ltd v Westpac Banking Group (1999) 46 NSWLR 168; [1999] NSWCA 113 Downing v Federal Commissioner of Taxation (Cth) (1971) 125 CLR 185; [1971] HCA 38 Family Service Association of Metropolitan Toronto v Ontario Regional Assessment Commissioner, Region No 9 [1995] 23 OR (3d) 382 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503; [2012] HCA 55 Federal Commissioner of Taxation v Tasman Group Services Pty Ltd (2009) 180 FCR 128; [2009] FCAFC 148 Federal Commissioner of Taxation v Word Investments Ltd (2008) 236 CLR 204; [2008] HCA 55 Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Greater Wollongong City Council v Federation of New South Wales Police Citizens Boys Clubs (1957) 2 LGRA 54 Hall v Hall (2016) 257 CLR 490; [2016] HCA 23 Incorporated Council of Law Reporting for England and Wales v Attorney-General [1972] Ch 73 Inland Revenue Commissioners v Baddeley [1955] AC 572 Inland Revenue Commissioners v McMullen [1981] AC 1 K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd (1985) 157 CLR 309; [1985] HCA 48 Kostka v The Ukranian Council of NSW Inc [2013] NSWSC 222 Lemm v Federal Commissioner of Taxation (1942) 66 CLR 399; [1942] HCA 31 Lloyd v Federal Commissioner of Taxation (1955) 93 CLR 645; [1955] HCA 71 Re Canadian Centre for Torture Victims (Toronto) Inc v Regional Assessment Commissioner, Region No 9 [1998] 36 OR (3d) 743 Re Central Employment Bureau for Women and Students' Carers Association Incorporated [1942] 1 All ER 232 Re Clarke [1923] 2 Ch 407 Re Coulthurst [1951] Ch 661 Re Gillespie [1965] VR 402 Re Niyazi [1978] 3 All ER 785 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633; [1978] HCA 58 Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue (2018) 96 NSWLR 119; [2018] NSWSC 128 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Taylor v Taylor (1910) 10 CLR 218; [1910] HCA 4 The Owners of the Ship "Shin Kobe Maru" v Empire Shipping Company Inc (1994) 181 CLR 404; [1994] HCA 54 Vancouver Regional FreeNet Association v Minister of National Revenue [1996] 3 FC 880 Texts Cited: G E Dal Pont, Law of Charity (2017, 2nd ed) Michael R Chesterman, Charities, Trusts and Social Welfare (1979, Weidenfeld and Nicolson) New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 6 December 1966 Category: Principal judgment Parties: YWCA Australia (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with C J Peadon (Plaintiff) R Seiden SC with A Gerard and R Raffell (Defendant)