Bodalla Aboriginal Housing Company Limited v Eurobodalla Shire Council [2011] NSWLEC 146

Land and Environment Court New South Wales

Medium Neutral Citation: Bodalla Aboriginal Housing Company Limited v Eurobodalla Shire Council [2011] NSWLEC 146 Hearing dates: 16 August 2011 Decision date: 26 August 2011 Jurisdiction: Class 4 Before: Preston CJ Decision: The Court orders: 1. The summons be dismissed. 2. The question of costs is reserved. Catchwords: RATING - exemption - land belonging to Aboriginal housing corporation - whether Aboriginal housing corporation is a public charity or public benevolent institution - whether charitable or benevolent status to be determined by reference only to institution's constituting document or also to actual activities carried out - objects and purpose for which corporation established include non charitable and non benevolent objects - whether ancillary or incidental to charitable and benevolent objects Legislation Cited: Charitable Trusts Act 1993 Civil Procedure Act 2005 Companies Act 1961 Conveyancing Act 1919 Statute of Charitable Uses 1601 (43 Eliz I, c 4) Local Government Act 1993 Cases Cited: Aboriginal Hostels Ltd v Darwin City Council (1985) 55 LGRA 414 Ashfield Municipal Council v Joyce [1976] 1 NSWLR 445 Chartered Insurance Institute v London Corporation [1957] 1 WLR 867 Commissioner of Taxation of The Commonwealth of Australia v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204 Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 Coomealla Aboriginal Housing Co Limited v Wentworth Shire Council (1986) 101 LGERA 10 Dareton Local Aboriginal Land Council v Wentworth Council (1995) 89 LGERA 120 Incorporated Council of Law Reporting for England and Wales v Attorney General (1972) 1 Ch 73 Inland Revenue Commissioners v City of Glasgow Police Athletic Association [1953] AC 380 Institution of Professional Engineers New Zealand Inc v Commissioner of Inland Revenue [1992] 1 NZLR 570 Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue [1931] 2 KB 465 Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue [1932] AC 650 Maclean Shire Council v Nungera Co-operative Society Ltd (1995) 86 LGERA 430 McGarvie Smith Institute v Campbelltown Municipal Council (1965) 11 LGRA 321 Morice v Bishop of Durham (1805) 10 Ves 522 NSW Nursing Service and Welfare Association for Christian Scientists v Willoughby Municipal Council (1968) 16 LGRA 65 Perpetual Trustee Co Ltd v Federal Commissioner of Taxation (1931) 45 CLR 224 Re Inman [1965] VR 238 Salvation Army (Victoria) Property Trust v Ferntree Gully Corporation (1952) 85 CLR 159 Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1968] AC 138 Scottish Flying Club v Inland Revenue [1935] SC 817 Stratton v Simpson (1970) 125 CLR 138 Toomelah Co-operative Ltd v Moree Plains Shire Council (1996) 90 LGERA 48 Trustees of Church Property of the Diocese of Newcastle v Lake Macquarie Shire Council [1975] 1 NSWLR 521 Victory (Ex-Services) Association Ltd v Paddington Borough Council [1960] 1 All ER 498 Texts Cited: G E Dal Pont, Law of Charity (2010) LexisNexis Butterworths Category: Principal judgment Parties: Bodalla Aboriginal Housing Company Limited (Plaintiff) Eurobodalla Shire Council (Defendant) Representation: Mr P J McEwen SC (Plaintiff) Mr J E Robson SC with Mr C R Ireland (Defendant) Warren McKeon Dickson (Plaintiff) Andrew Warren Associates (Defendant) File Number(s): 40456 of 2011