PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue [2012] NSWADT 238

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue [2012] NSWADT 238 Hearing dates: 5 November 2012 Decision date: 15 November 2012 Jurisdiction: Revenue Division Before: J Block, judicial member Decision: The decision under review is set aside Catchwords: Meanings of "charitable", "mere trust" and "institution" - interpretation of section 10(1)(d) of the Land Tax Management Act Legislation Cited: Land Tax Management Act 1956 Cases Cited: Income Tax Special Purposes Commissioners v Pemsel [1891] AC 531; Central Bayside General Practice Association Inc v Commissioner of State Revenue (2006) 228 CLR 168; Northern NSW Football Ltd v Chief Commissioner of State Revenue (2011) 281 ALR 147; Lemm v Federal Commissioner of Taxation (1942) 66 CLR 399; Incorporated Council of Law Reporting for England and Wales v Attorney-General [1972] Ch 73; Incorporated Council of Law Reporting (Qld) v Commissioner of Taxation (Cth) (1971) 125 CLR 659; Stratton v Simpson (1970) 125 CLR 138; AXA Trustees Ltd v Attorney-General [2000] VSC 530; Compton v Commissioner of Taxation (Cth) (1966) 116 CLR 233, Commissioner of Taxation v Word Investments Ltd (2008) 236 CLR 204 ; Roman Catholic Archbishop of Melbourne v Lawlor (1934) 51 CLR 1; Minister for Immigration and Citizenship v SZJGV (2009) 238 CLR 642; Mayor of Manchester v McAdam [1896] AC 500; Commissioner of Land Tax NSW v Joyce and Another (1974) 22; Sargents Charitable Foundation v Chief Commissioner of State Revenue [2005] NSWSC 459 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Respondent) Representation: Counsel H. El-Hage (Applicant) E. Bishop (Respondent) Cooper Grace & Ward (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 126065