Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128

New South Wales Supreme Court

CITATION : Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 CURRENT JURISDICTION: Equity Division FILE NUMBER(S) : SC 4608/01 HEARING DATE(S) : 2 October 2002 JUDGMENT DATE : 27 November 2002

PARTIES : Attorney General for New South Wales (P) The NSW Henry George Foundation Limited (D) JUDGMENT OF : Young CJ in Eq

COUNSEL : D P F Officer QC and R C Titterton (P) Dr C Birch SC (D) SOLICITORS : I V Knight (Crown Solicitor) (P) Teece Hodgson & Ward (D) CATCHWORDS : CHARITIES [45]- Political purpose- Educational trust including aim to change legislation- Whether charitable. LEGISLATION CITED : Charitable Trusts Act 1993, s 23 Statute of Charitable Uses 1601 Animal Defence & Anti-Vivisection Society v Inland Revenue Commissioners (1950) 66 TLR (Pt 2) 1091 Attorney-General v Sawtell [1978] 2 NSWLR 200 Bowditch v Attorney General 134 NE 796 (Mass) (1922) Bowman v Secular Society Ltd [1917] AC 406 Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 Congregational Union of NSW v Thistlethwayte (1952) 87 CLR 375 De Themmines v De Bonneval (1828) 5 Russ 288; 38 ER 1035 George v Braddock 18 A 881 (1889) (New Jersey Court of Errors and Appeals) Jackson v Phillips 96 (Mass) 539 (1867) McGovern v Attorney General [1982] Ch 321 National Anti-Vivisection Society v Inland Revenue Commissioners [1948] AC 31 Perpetual Trustee Co Ltd v Attorney General; Re Estate of Walsh (Sydney Morning Herald, 14 October 1939) Public Trustee v AG (1997) 42 NSWLR 600 Re Cole (1980) 25 SASR 489 Re Foveaux [1895] 2 Ch 501 Re Hood [1931] 1 Ch 240 CASES CITED : Re Hopkinson [1949] 1 All ER 346 Re Inman [1965] VR 238 Re Knight [1937] 2 DLR 285 Re Koeppler's Will Trusts [1984] Ch 243; [1986] Ch 423 (CA) Re Murphy's Estate 62 P (2d) 374 (1936) Re Pitt Cobbett (1921) 17 Tas LR 139 Re Shaw; Shaw's Will Trusts [1952] Ch 163 Re The Trusts of the Arthur McDougall Fund [1957] 1 WLR 81 Re Watson [1973] 1 WLR 1472 Re Wilkinson [1941] NZLR 1065 Royal North Shore Hospital of Sydney v Attorney General (1938) 60 CLR 396 Southwood v Attorney General [1998] TLR 652 Stephenson (HA) & Son Ltd v Gillanders, Arbuthnot & Co (1931) 45 CLR 476 Thompson v Thompson (1844) 1 Coll 381; 63 ER 464 Thornton v Howe (1862) 31 Beav 14; 54 ER 1042 Tribune Press, Lahore v Income Tax Commissioner, Punjab, Lahore [1939] 3 All ER 469 Trustees for the Roll of Voluntary Workers v Commissioners of Inland Revenue [1942] SC 47 Vanderbilt v Commissioner of Inland Revenue 93 F (2d) 360 (1937) DECISION : See para 105.