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Thompson v FCT   flag  61

[1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384
High Court of Australia
Australia - Commonwealth
4th December, 1959

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rangelea Holdings Pty Ltd v Adnyamathanha Traditional Lands Association [2025] SASCA 32 Supreme Court of South Australia - Court of Appeal Australia - South Australia 28 Mar 2025 AustLII flag
Adnyamathana Traditional Lands Association v Rangelea Holdings Pty Ltd [2023] SASC 51 Supreme Court of South Australia Australia - South Australia 6 Apr 2023 AustLII flag 2
Aboriginal Housing Office v Jacky [2022] NSWSC 916 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2022 AustLII flag 1
Wright v Stevens [2018] NSWSC 548 Supreme Court of New South Wales Australia - New South Wales 3 May 2018 AustLII flag 20
South Australian Employers ’ Chamber of Commerce & Industry Inc v Commissioner of State Taxation [2017] SASC 127; (2017) 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 4
Groote Eylandt [2017] NTSC 4; (2017) 169 NTR 1 Supreme Court of the Northern Territory Australia - Northern Territory 20 Jan 2017 AustLII flag 8
John Xxiii College v Commissioner for ACT Revenue (Administrative Review) [2016] ACAT 152 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 21 Dec 2016 AustLII flag 1
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc [2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Oct 2016 AustLII flag 15
GEAT v Deloitte, Touche Tohmatsu [2016] NTSC 39 Supreme Court of the Northern Territory Australia - Northern Territory 4 Aug 2016 AustLII flag 1
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 Federal Court of Australia Australia - Commonwealth 21 Oct 2015 AustLII flag 4
Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2015 AustLII flag 18
Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc and City of Mandurah [2015] WASAT 47 State Administrative Tribunal of Western Australia Australia - Western Australia 5 May 2015 AustLII flag 2
Maxwell James Anthony Connery v Williams Business College Ltd [2014] NSWSC 154 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2014 AustLII flag 2
Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc and City of Mandurah [2013] WASAT 89 State Administrative Tribunal of Western Australia Australia - Western Australia 17 Jun 2013 AustLII flag 3
New South Wales v Homeland Community Ltd [2013] NSWSC 723 Supreme Court of New South Wales Australia - New South Wales 6 Jun 2013 AustLII flag 3
Retirees WA (Inc) and City of Belmont [2012] WASAT 190 State Administrative Tribunal of Western Australia Australia - Western Australia 12 Sep 2012 AustLII flag 1
Bicycle Victoria Inc and Commissioner of Taxation, Re [2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553 Administrative Appeals Tribunal Australia 24 Jun 2011 AustLII flag 5
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Penola & District Ratepayers & Residents Association Inc v Wattle Range Council [2010] SASC 218; (2010) 107 SASR 549; (2010) 174 LGERA 396 Supreme Court of South Australia Australia - South Australia 21 Jul 2010 AustLII flag 1
Retirees WA (Inc) and City of Belmont [2010] WASAT 56 State Administrative Tribunal of Western Australia Australia - Western Australia 22 Apr 2010 AustLII flag 8
NSW Masonic Youth Property Trust v Her Majesty's Attorney-General in and for NSW [2009] NSWSC 1301 Supreme Court of New South Wales Australia - New South Wales 19 Nov 2009 AustLII flag 3
Shire of Derby-West Kimberley v Yungngora Association Inc [2007] WASCA 233; (2007) 157 LGERA 238 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2007 AustLII flag 17
Telecom Vanuatu Ltd v Minister for Infrastructure and Public Utilities [2007] VUCA 8 Court of Appeal of Vanuatu Vanuatu 5 Apr 2007 PacLII flag
Yungngora Association Inc and Shire of Derby/West Kimberley [2006] WASAT 378 State Administrative Tribunal of Western Australia Australia - Western Australia 22 Dec 2006 AustLII flag 1
Telecom Vanuatu Ltd v Minister for Infrastructure and Public Utilities [2006] VUSC 67 Supreme Court of Vanuatu Vanuatu 12 Sep 2006 PacLII flag
Listers Lane and Golconda Road, Scottsdale, Tasmania [2006] TASMC 4 Magistrates Court of Tasmania Australia - Tasmania 1 Aug 2006 AustLII flag
Swan Yacht Club Inc v Town of East Fremantle [2005] WASCA 99; (2005) 30 WAR 193 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jun 2005 AustLII flag 7
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 29
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521; 56 ATR 1032 Administrative Appeals Tribunal Australia 24 May 2004 AustLII flag 1
Re Keysborough Blue Danube Soccer Club [2003] VSC 119 Supreme Court of Victoria Australia - Victoria 24 Apr 2003 AustLII flag 6
Garden Clubs of Australia Inc v Eyres [2002] NSWSC 801 Supreme Court of New South Wales Australia - New South Wales 6 Sep 2002 AustLII flag 2
Channel 31 Community Educational Television Ltd v Inglis [2001] WASCA 405; (2001) 25 WAR 147; (2001) 167 FLR 79 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Dec 2001 AustLII flag 9
Gordon Wallis INGLIS and Channel 31 Community Educational Television Ltd [2001] WAICmr 25 Western Australian Information Commissioner Australia - Western Australia 23 Jul 2001 AustLII flag 1
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Strathalbyn Show Jumping Club Inc v Mayes [2001] SASC 73; (2001) 79 SASR 54 Supreme Court of South Australia Australia - South Australia 16 Mar 2001 AustLII flag 21
Gallop and Water Corporation, re [1999] WAICmr 36 Western Australian Information Commissioner Australia - Western Australia 9 Nov 1999 AustLII flag 1
West Australian Newspapers Ltd and Tertiary Institutions Service Centre, Re [1999] WAICmr 25 Western Australian Information Commissioner Australia - Western Australia 9 Aug 1999 AustLII flag
Johansons v ANZ Executors & Trustee Co Ltd [1999] VSC 219 Supreme Court of Victoria Australia - Victoria 15 Jun 1999 AustLII flag 1
Bathurst City Council v PWC Properties Pty Ltd [1998] HCA 59; (1998) 195 CLR 566; (1998) 157 ALR 414; (1998) 72 ALJR 1470; (1998) 100 LGERA 383; (1998) 17 Leg Rep 45 High Court of Australia Australia - Commonwealth 30 Sep 1998 AustLII flag 215
Campbell's Cash & Carry Pty Ltd v DPP (Commonwealth) [1998] VSC 246 Supreme Court of Victoria Australia - Victoria 10 Mar 1998 AustLII flag
SST 8 - Sales tax: classification of printed matter [1997] ATOSTRNS SST8 Australian Taxation Office Australia - Commonwealth 10 Dec 1997 AustLII flag
Douglas v FCT [1997] FCA 724 Federal Court of Australia Australia - Commonwealth 6 Aug 1997 AustLII flag 2
Bathurst City Council v Pwc Properties Pty Ltd [1997] NSWSC 126 Supreme Court of New South Wales Australia - New South Wales 11 Apr 1997 AustLII flag
Mpwetyerre Aboriginal Corporation v Alice Springs Town Council [1996] NTSC 30; 132 FLR 1 Supreme Court of the Northern Territory Australia - Northern Territory 14 May 1996 AustLII flag 4
McNeill and Western Australian Trotting Association, Re [1996] WAICmr 20 Western Australian Information Commissioner Australia - Western Australia 9 Apr 1996 AustLII flag 3
WA Racehorse Owners' Association and Office of Racing and Gaming, Re [1996] WAICmr 14 Western Australian Information Commissioner Australia - Western Australia 1 Mar 1996 AustLII flag
Perpetual Executors & Trustees Association of Australia Ltd v Commissioner of Probate Duties (Vic) [1978] VicRp 4; [1978] VR 32; [1977] AEGR 66 Australia - Victoria 4 May 1977 AustLII flag 1
Stratton v Simpson [1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487 High Court of Australia Australia - Commonwealth 12 Nov 1970 AustLII flag 95
Storey v North Sydney Municipal Council [1970] HCA 44; (1970) 123 CLR 574; [1971] ALR 291; (1970) 20 LGRA 178; (1970) 44 ALJR 429 High Court of Australia Australia - Commonwealth 10 Nov 1970 AustLII flag 15
Hawthorn, Corporation v Victorian Welfare Association [1970] VicRp 25; [1970] VR 205; (1969) 24 LGRA 289 Australia - Victoria 12 Sep 1969 AustLII flag 17
Melbourne Corporation v Young Men's Christian Assoc of Melbourne [1960] VicRp 108; [1960] VR 709; (1960) 6 LGRA 1 Australia - Victoria 28 Jul 1960 AustLII flag 7

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Public Benefit of Indigenous Charities: What Can New Zealand Learn from the Australian and Canadian Approaches?" (2022) 30 Waikato Law Review 70 Russell, Maddison New Zealand circa 2022 NZLII flag
"Looking for 'direct Assistance' in the Phrase 'public Benevolent Institution': Time to Abandon the Search" (2012) 35 University of New South Wales Law Journal 103 Murray, Ian Australia circa 2012 AustLII flag 1
"In Charity we Trust: Charities as Potential Beneficiaries of Failed Commercial Trusts" (VSC) [2011] VicJSchol 5 Croft, Justice Clyde Australia - Victoria circa 2011 AustLII flag
"Charity Means Business Commissioner of Taxation v Word Investments Ltd" (2009) 31 Sydney Law Review 309 Ian Murray Australia circa 2009 AustLII flag 4
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2009] UNSWLRS 45 Martin, Fiona Australia circa 2009 AustLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" (2007) 5 E-Journal of Tax Research 59 Martin, Fiona Australia circa 2007 AustLII flag
"Entities that Manage and Maintain Native Title: Can They Be Exempt From Tax as Charitable Trusts? " [2007] UNSWLRS 40 Martin, Fiona Australia circa 2007 AustLII flag
"Charity Law's Public Benefit Test: Is Legislative Reform in the Public Interest" (2003) 3 Queensland University of Technology Law and Justice Journal 422 Harpur, Paul Australia - Queensland circa 2003 AustLII flag
"Art and Science of Crying Poor: Public Funding of Charities and Private Education in Australia, The" (1995) 2 Deakin Law Review 15 Ely, Jean Australia circa 1995 AustLII flag

Legislation Cited

Legislation Name Provision
Estate Duty Assessment Act (Cth)
Income Tax Act 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Davies v Perpetual Trustee Co (Ltd) [1959] SR (NSW) 112 Supreme Court of New South Wales Australia - New South Wales circa 1959 flag 1
"Some Recent Developments in the Law of Charity" (1956) 72 Law Quarterly Review 187 Law Quarterly Review United Kingdom circa 1956 Westlaw flag 3
Lloyd v FCT [1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 54
Inland Revenue Commissioners v Baddeley [1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525 House of Lords United Kingdom 17 Feb 1955 BAILII flag 51
Re Cox (decd); Edwin G Baker v National Trust Co Ltd [1955] AC 627 United Kingdom circa 1955 LexisNexis / Westlaw flag 7
Re Koettgen's Will Trusts [1954] 1 Ch 252 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 7
Re Scarisbrick [1951] Ch 622; [1951] 1 All ER 822 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 33
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 83
Williams' Trustees v Inland Revenue Commissioners [1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513 House of Lords United Kingdom 21 Mar 1947 BAILII flag 62
Re Trusts of Hobourn Aero Components Ltd's Air Raid Distress Fund; Ryan v Forrest [1946] Ch 194; [1946] 1 All ER 501 Court of Chancery United Kingdom circa 1946 LexisNexis / Westlaw flag 23
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 52
Re Dupree's Deed Trusts; Daley v Lloyds Bank [1945] Ch 16 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 5
Re Turkington; Owen v Benson (1937) 4 All ER 501 United Kingdom circa 1937 LexisNexis flag 8
Trustees of the Cardinal Vaughan Memorial School v H E Ryall ( Surveyor of Taxes) (1920) 7 Tax Cas 611 United Kingdom circa 1920 flag 5
Ackworth School v Betts (1915) 84 LJKB 2112 King's Bench United Kingdom circa 1915 flag 1
Shaw v Halifax Corporation (1915) 2 KB 170 United Kingdom circa 1915 LexisNexis / Westlaw flag 9
Royal Masonic Institution for Boys (Trustees Of), v Parkes [1912] UKLawRpKQB 47; (1912) 3 KB 212 United Kingdom 2 Apr 1912 CommonLII flag 8
Fielding v Houison [1908] HCA 81; (1908) 7 CLR 393 High Court of Australia Australia - Commonwealth 9 Dec 1908 AustLII flag 15
Dilworth v Commissioner of Stamps [1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61 United Kingdom 26 Nov 1898 CommonLII flag 191
Clergy Orphan Corporation, In re [1894] UKLawRpCh 169; [1894] 3 Ch 145 Court of Chancery United Kingdom 10 Aug 1894 CommonLII flag 11
Income Tax Commissioners v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 441
Edwards v Hall [1855] EngR 870; 6 De GM & GBy 74; 25 LJCh 82; 43 ER 1158 Court of Chancery United Kingdom circa 1855 CommonLII flag 12
Seal v Trustees of the British Orphan Asylum 104 LT 424 United Kingdom circa 1912 flag 5
Hall v Derby Sanitary Authority 16 QBD 163 Queen's Bench United Kingdom circa 1912 LexisNexis / Westlaw flag 14
1 VLR 211 1 VLR 211 Australia - Victoria circa 1912 flag 5

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