Al-Jaafaria Society Incorporated v Chief Commissioner of State Revenue [2017] NSWCATAD 283

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Al-Jaafaria Society Incorporated v Chief Commissioner of State Revenue [2017] NSWCATAD 283 Hearing dates: 3 and 4 August 2017 Date of orders: 20 September 2017 Decision date: 20 September 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is confirmed. Catchwords: MERITS REVIEW – revenue law – onus - s 275 Duties Act 1997 - exempt charitable or benevolent body – relief of poverty in Australia - promotion of education in Australia - predominantly religious purposes - Treasurer's Guidelines for an exemption under s 275 (3) (b) of the Duties Act 1997. Legislation Cited: Administrative Decisions Review Act 1997 Charities Act 2013 (Cth) Duties Act 1997 Public Instruction Act 1881 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Benjamin v Downs & Another [1976] 2 NSWLR 199 Burt v Federal Commissioner of Taxation (1912) 15 CLR 469 The Commissioner for Special Purposes of the Income Tax v John Frederick Pemsel (1891) AC 531 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Faith Baptist Church Inc v Chief Commissioner of State Revenue [2007] NSWADT 199 Faith Baptist Church Inc v Chief Commissioner of State Revenue [2008] NSWADTAP 31 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Texts Cited: Nil Category: Principal judgment Parties: Al-Jaafaria Society Incorporated (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P Klank (Applicant) Z Heger (Respondent)