Lemm v FCT 43

[1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138

High Court of Australia

Australia - Commonwealth

26th November, 1942

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission	[2024] FCAFC 115	Federal Court of Australia	Australia - Commonwealth	5 Sep 2024	AustLII	1
Equality Australia Ltd and Commissioner of the Australian Charities and Not-for-profits Commissioner	[2023] AATA 2161	Administrative Appeals Tribunal	Australia	30 Jun 2023	AustLII	1
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission	[2021] AATA 3313	Administrative Appeals Tribunal	Australia	17 Sep 2021	AustLII	1
YWCA Australia v Chief Commissioner of State Revenue	[2020] NSWSC 1798	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2020	AustLII	5
Sengthong v Lao Buddhist Society of NSW Incorporated	[2016] NSWSC 1408	Supreme Court of New South Wales	Australia - New South Wales	5 Oct 2016	AustLII	14
Community Housing Ltd v Clarence Valley Council	[2015] NSWCA 327; (2015) 90 NSWLR 292	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Oct 2015	AustLII	10
Community Housing Ltd v Clarence Valley Council	[2014] NSWLEC 193	Land and Environment Court of New South Wales	Australia - New South Wales	23 Dec 2014	AustLII	1
PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue	[2012] NSWADT 238	Administrative Decisions Tribunal	Australia - New South Wales	15 Nov 2012	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Ambulance Service (NSW) v Commissioner of Taxation	[2003] FCAFC 161; (2003) 130 FCR 477; 200 ALR 218; (2003) 53 ATR 391	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	18
Northern Land Council v Commissioner of Taxes	[2002] NTCA 11	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	28 Nov 2002	AustLII	7
Trustees of the Indigenous Barristers' Trust v FCT	[2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495	Federal Court of Australia	Australia - Commonwealth	28 Nov 2002	AustLII	11
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
Northern Land Council v Commissioner of Taxes	[2001] NTSC 115; 48 ATR 700	Supreme Court of the Northern Territory	Australia - Northern Territory	21 Dec 2001	AustLII	1
Repromed Pty Ltd v Lucas	[2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452	Supreme Court of South Australia	Australia - South Australia	30 Jun 2000	AustLII	8
TR 2000/9 - Income tax: necessitous circumstances funds	[2000] ATOTR TR2000/9	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/9 - Income tax: necessitous circumstances funds	[2000] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Gumbangerrii Aboriginal Corporation v Nambucca Council	[1996] NSWLEC 103	Land and Environment Court of New South Wales	Australia - New South Wales	29 Mar 1996	AustLII	1
Gumbangerrii Aboriginal Corporation v Nambucca Council	[1996] NSWLEC 99	Land and Environment Court of New South Wales	Australia - New South Wales	29 Mar 1996	AustLII
Toomelah Co-Operative Ltd v Moree Plains Shire Council	[1996] NSWLEC 51	Land and Environment Court of New South Wales	Australia - New South Wales	4 Mar 1996	AustLII
Toomelah Co-Operative Ltd v Moree Plains Shire Council	[1996] NSWLEC 50	Land and Environment Court of New South Wales	Australia - New South Wales	4 Mar 1996	AustLII
Dareton Local Aboriginal Land Council v Wentworth Council	[1995] NSWLEC 247	Land and Environment Court of New South Wales	Australia - New South Wales	22 Dec 1995	AustLII
Dareton Local Aboriginal Land Council v Wentworth Council	[1995] NSWLEC 239	Land and Environment Court of New South Wales	Australia - New South Wales	22 Dec 1995	AustLII
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute	[1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307		Australia - Victoria	27 May 1992	AustLII	20
Re Metropolitan Fire Brigades Board v Commissioner of Taxation	[1990] FCA 485	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII
Tangentyere Council Inc v Commissioner of Taxes	[1990] NTSC 14; (1990) 99 FLR 363; 21 ATR 239	Supreme Court of the Northern Territory	Australia - Northern Territory	4 May 1990	AustLII	20
Re Taxation Appeals	[1990] AATA 60; 21 ATR 3305	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
Re Trustees of the Allport Bequest v the Commissioner of Taxation	[1988] FCA 147	Federal Court of Australia	Australia - Commonwealth	3 May 1988	AustLII
Re Patricia Margaret Heath and Defence Force Retirement and Death Benefits Authority	[1987] AATA 387	Administrative Appeals Tribunal	Australia	30 Oct 1987	AustLII
Re Commissioner of Taxation v Launceston Legacy	[1987] FCA 239	Federal Court of Australia	Australia - Commonwealth	21 Jul 1987	AustLII
TT84/255, TT84/265-267 and TT84/273 and Commissioner of Taxation	[1986] AATA 363; 18 ATR 3257	Administrative Appeals Tribunal	Australia	13 Nov 1986	AustLII
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII	9
Gillespie (decd), Re	[1965] VicRp 55; [1965] VR 402		Australia - Victoria	26 Mar 1965	AustLII	12
Union Trustee Co of Australia Ltd v FCT	[1962] HCA 52; (1962) 108 CLR 451; [1963] ALR 123; 36 ALJR 202	High Court of Australia	Australia - Commonwealth	5 Oct 1962	AustLII	9
Lloyd v FCT	[1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95	High Court of Australia	Australia - Commonwealth	15 Dec 1955	AustLII	54
Wheeler v War Veterans' Home	[1953] HCA 29; 89 CLR 353; [1954] ALR 19	High Court of Australia	Australia - Commonwealth	3 Dec 1953	AustLII	3
Ballarat Trustees Executors & Agency Co Ltd v Commissioner of Taxation	[1950] ArgusLawRp 52; (1950) 57 ALR 487	Argus Law Reports	Australia	20 Jun 1950	AustLII
Ballarat Trustees Executors & Agency Co Ltd v FCT	[1950] HCA 19; (1950) 80 CLR 350; [1950] ALR 487	High Court of Australia	Australia - Commonwealth	20 Jun 1950	AustLII	19
Warringah Shire Council v Salvation Army (NSW) Property Trust	15 LGR (NSW) 91		Australia - New South Wales	10 May 1943	AustLII	3

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
"Toomelah Co-operative Ltd v Moree Plains Shire Council - Case Summary"	(1996) 1 (3) Australian Indigenous Law Reporter 407	Editors	Australia	circa 1996	AustLII
"Charitable Status of an Aboriginal Corporation: Gumbangerii Aboriginal Corporation v Nambucca Shire Council"	(1996) 3 (81) Aboriginal Law Bulletin 19	Van Gelder, Vivian	Australia	circa 1996	AustLII

Legislation Cited

Legislation Name	Provision
Conveyancing, Trustee and Probate (Amendment) Act 1938 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re De Cartaret	[1933] Ch 103; [1932] All ER 355	Court of Chancery	United Kingdom	circa 1933	LexisNexis / Westlaw	7
Perpetual Trustee Co Ltd v FCT	[1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240	High Court of Australia	Australia - Commonwealth	4 Jun 1931	AustLII	77
Girls' Public Day School Trust v Ereaut	[1931] AC 12		United Kingdom	circa 1931	LexisNexis / Westlaw	27
Verge v Somerville	[1924] AC 496; 40 TLR 279		United Kingdom	circa 1924	LexisNexis / Westlaw	59
Re Clarke	[1923] 2 Ch 407	Court of Chancery	United Kingdom	circa 1923	LexisNexis / Westlaw	18
Attorney-General v National Provincial and Union Bank of England	[1924] AC 262; [1923] All ER 123		United Kingdom	circa 1923	LexisNexis / Westlaw	28
Perpetual Trustee Co Ltd v Shelley	[1921] NSWStRp 40; (1921) 21 SR (NSW) 426; 38 WN (NSW) 132	Supreme Court of New South Wales	Australia - New South Wales	7 Jul 1921	AustLII	5
Houston v Burns	[1918] UKHL 3; [1918] AC 337; [1918] SC (HL) 88; 1918 1 SLT 112	House of Lords	United Kingdom - Scotland	29 Jan 1918	BAILII	39
Shaw v Halifax Corporation	(1915) 2 KB 170		United Kingdom	circa 1915	LexisNexis / Westlaw	9
Royal Masonic Institution for Boys (Trustees Of), v Parkes	[1912] UKLawRpKQB 47; (1912) 3 KB 212		United Kingdom	2 Apr 1912	CommonLII	8
Hunter v Attorney-General	[1899] UKLawRpAC 20; [1899] AC 309		United Kingdom	18 May 1899	CommonLII	36
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII	191
Re Dudgeon	(1896) 74 LT 613		United Kingdom	circa 1896		6
Baker v FCT	6 Australian Law Journal 111	Australian Law Journal	Australia	circa 1912	Legal Online	2

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