Swinburne v FCT 30

[1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41

High Court of Australia

Australia - Commonwealth

1st March, 1920

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trustees of the Diocese of Tasmania v Huon Valley Council	[2021] TASMC 7	Magistrates Court of Tasmania	Australia - Tasmania	25 Oct 2021	AustLII
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation	[2019] SASCFC 125	Supreme Court of South Australia - Full Court	Australia - South Australia	16 Oct 2019	AustLII
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation	[2017] SASC 127; 106 ATR 305	Supreme Court of South Australia	Australia - South Australia	31 Aug 2017	AustLII	3
Tasmanian Perpetual Trustees Ltd v Attorney-General	[2017] TASSC 32	Supreme Court of Tasmania	Australia - Tasmania	16 Feb 2017	AustLII	3
Tasmanian Perpetual Trustees Ltd v Attorney General	[2015] TASSC 1; [2015] Tas R 379	Supreme Court of Tasmania	Australia - Tasmania	29 Jan 2015	AustLII	2
Central Bayside General Practice Association Ltd v Commissioner of State Revenue	[2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220	High Court of Australia	Australia - Commonwealth	31 Aug 2006	AustLII	82
Ambulance Service (NSW) v Deputy Commissioner of Taxation	[2002] FCA 1023; (2002) 50 ATR 496	Federal Court of Australia	Australia - Commonwealth	16 Aug 2002	AustLII	12
Re Metropolitan Fire Brigades Board v Commissioner of Taxation	[1990] FCA 485	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII
VT87/2084 and Commissioner of Taxation	[1990] AATA 58; 21 ATR 3308	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
Corporation of the City of Adelaide v Helping Hand Centre Inc	[1971] SASC 1074	Supreme Court of South Australia	Australia - South Australia	10 Sep 1971	AustLII
Crichton v Kiewa Co-Operative Distribution Society Ltd	[1957] VicRp 84; [1957] VR 589; [1958] ALR 79		Australia - Victoria	19 Mar 1957	AustLII	1
Marden and The Church of England Trusts Corporation For The Diocese of Melbourne's Contract, In re	[1955] VicLawRp 67; [1956] VLR 235		Australia - Victoria	4 Oct 1955	AustLII	1
Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation	[1952] HCA 4; (1952) 85 CLR 159; [1952] ALR 85	High Court of Australia	Australia - Commonwealth	5 Mar 1952	AustLII	119
McCauley v FCT	[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII	34
McCauley v Commissioner of Taxation	[1944] ArgusLawRp 50; (1944) 50 ALR 306	Argus Law Reports	Australia	28 Jul 1944	AustLII
In re Corteen; National Trustees Executors and Agency Co Ltd v Corteen	[1941] ArgusLawRp 54	Argus Law Reports	Australia	28 Aug 1941	AustLII
Birmingham University and Epsom College v FCT	[1938] HCA 57; (1938) 60 CLR 572; [1938] ALR 494; (1938) 5 ATD 63; 1 AITR 383	High Court of Australia	Australia - Commonwealth	3 Nov 1938	AustLII	13
Retail Pharmaceutical Chemists Board (Interpretation) Case	[1937] SAIndRp 23; 14 SAIR 180	South Australian Industrial Reports	Australia - South Australia	17 Nov 1937	AustLII
Deputy FCT v Stronach	[1936] ArgusLawRp 50; (1936) 42 ALR 345	Argus Law Reports	Australia	17 Jun 1936	AustLII	1
Shire of Rochester v Pain	[1936] VicLawRp 15; [1936] VLR 146; [1936] ALR 305		Australia - Victoria	7 Apr 1936	AustLII	3
Public Trustee (NSW) v FCT	[1934] HCA 10; (1934) 51 CLR 75	High Court of Australia	Australia - Commonwealth	14 May 1934	AustLII	31
Covent of Mercy (Adelaide) Incorporated v Corporation of the City of Adelaide	[1930] SAStRp 68; [1930] SASR 356	Supreme Court of South Australia	Australia - South Australia	9 Dec 1930	AustLII
Hobart Savings Bank v Launceston Bank for Savings	[1930] HCA 11; (1930) 43 CLR 364	High Court of Australia	Australia - Commonwealth	14 Apr 1930	AustLII	20
Gunnersen, Le Messurier Ltd v Collector of Customs	[1928] SAStRp 40; [1928] SASR 194	Supreme Court of South Australia	Australia - South Australia	20 Jun 1928	AustLII
Christ College Trust v City of Hobart [1928] TASLawRp 1	(1928) 22 Tas LR 67		Australia - Tasmania	15 Feb 1928	AustLII
Minahan v Commissioner of Stamp Duties	[1926] NSWStRp 61; (1926) 26 SR (NSW) 480; 43 WN (NSW) 157	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 1926	AustLII	3
Eastern Extension, Australasia and China Telegraph Co Ltd v FCT	[1923] HCA 62; (1923) 33 CLR 426; 30 ALR 144	High Court of Australia	Australia - Commonwealth	18 Dec 1923	AustLII	19
Kelly v Muncipal Council of Sydney	[1920] ArgusLawRp 87; (1920) 28 CLR 203; 27 ALR 47	Argus Law Reports	Australia - Commonwealth	27 Aug 1920	AustLII	8
Sydney MC v Kelly [1920] NSWLGovRp 16	(1919-1922) 5 LGR (NSW) 90		Australia - New South Wales	27 Aug 1920	AustLII
Kelly v Municipal Council of Sydney	[1920] HCA 52	High Court of Australia	Australia - Commonwealth	27 Aug 1920	AustLII
Swinburne v FCT	[1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41	High Court of Australia	Australia - Commonwealth	1 Mar 1920	AustLII	30

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
"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
"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

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Local Government Act 1915 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Swinburne v The Commissioner of Taxation	[1920] ArgusLawRp 13; (1920) 26 ALR 41	Argus Law Reports	Australia	circa 1920	AustLII	3
Mayor, & c, of the City of Melbourne v R	[1919] ArgusLawRp 89; 25 ALR 351	Argus Law Reports	Australia	13 Oct 1919	AustLII	2
(1916) 1 Ch 436	(1916) 1 Ch 436	Court of Chancery	United Kingdom	circa 1916	LexisNexis / Westlaw	2
Watney, Combe, Reid & Co v Berners	[1915] AC 885		United Kingdom	circa 1915	LexisNexis / Westlaw	8
Robert Harper & Co Pty Ltd v A Boake Roberts & Co Ltd	[1914] HCA 9; (1914) 17 CLR 514; 20 ALR 96	High Court of Australia	Australia - Commonwealth	6 Mar 1914	AustLII	8
Application by Thomas A Smith to Register a Trade Mark	(1913) 30 RPC 363			circa 1913		10
Coombe v Mendit	(1913) 30 RPC 709			circa 1913		15
In re Tilley's Trade Mark	[1900] ArgusLawRp 94; 6 ALR 156	Argus Law Reports	Australia	10 Aug 1900	AustLII	1
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII	190
Inland Revenue Comrs v Scott	[1892] UKLawRpKQB 77; (1892) 2 QB 152		United Kingdom	4 Apr 1892	CommonLII	13
Pemsel ’ s Case	[1891] UKHL 1; [1891] AC 531	House of Lords	United Kingdom	20 Jul 1891	BAILII	25
[1891] AC 531	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw	438
Tokajon Ltd v Davidson & Co	32 RPC 133					4
30 RPC 73	30 RPC 73					1
Eno v Dunn	15 AC 252		United Kingdom		LexisNexis / Westlaw	28
7 RPC 260-264	7 RPC 260-264					1
Hogg v Parochial Board of Auchtermuchty	7 Rettie 986		United Kingdom - Scotland			2

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