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Lloyd v FCT   flag  54

[1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95
High Court of Australia
Australia - Commonwealth
15th December, 1955

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Automotive Invest Pty Ltd v FCT [2023] FCAFC 129; (2023) 299 FCR 288 Federal Court of Australia Australia - Commonwealth 11 Aug 2023 AustLII flag 4
DPP v Lombardo [2022] VSCA 204; (2022) 102 MVR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Sep 2022 AustLII flag 75
CR 2022/62 - Totium Pty Ltd - health services provided to employees via The Exec Check program [2022] ATOCR CR2022/62 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
CR 2022/62 - Totium Pty Ltd - health services provided to employees via The Exec Check program [2022] ATOCR 62 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
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 flag 4
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 flag
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD 8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD TD2019/8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Rotary Club of Melbourne Inc v Commissioner of State Revenue [2018] VSC 699 Supreme Court of Victoria Australia - Victoria 29 Nov 2018 AustLII flag 1
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286 Supreme Court of Victoria Australia - Victoria 1 Jun 2017 AustLII flag 2
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
Sharp v Attorney General of NSW [2015] NSWSC 1580 Supreme Court of New South Wales Australia - New South Wales 27 Oct 2015 AustLII flag 1
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 flag 10
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
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
Motor Industry Training Association of Western Australia (Inc) and City of Joondalup [2013] WASAT 14 State Administrative Tribunal of Western Australia Australia - Western Australia 31 Jan 2013 AustLII flag 1
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR TR2013/2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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
Commissioner of Taxation v Bargwanna [2012] HCA 11; (2012) 244 CLR 655; (2012) 286 ALR 206; (2012) 82 ATR 273; (2012) 86 ALJR 406; [2012] ATC 20-312 High Court of Australia Australia - Commonwealth 29 Mar 2012 AustLII flag 28
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Taxation [2010] HCATrans 155 High Court of Australia Australia - Commonwealth 16 Jun 2010 AustLII flag 2
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
Tantau v MacFarlane [2010] NSWSC 224 Supreme Court of New South Wales Australia - New South Wales 25 Mar 2010 AustLII flag 18
CR 2010/7 - Fringe benefits tax: health services provided by Wesley Corporate Health [2010] ATOCR 7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/7 - Fringe benefits tax: health services provided by Wesley Corporate Health [2010] ATOCR CR2010/7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program [2009] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program [2009] ATOCR CR2009/29 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/67 - Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd [2009] ATOCR 67 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/67 - Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd [2009] ATOCR CR2009/67 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Uniting Church Homes (Inc) and City of Stirling [2005] WASAT 191 State Administrative Tribunal of Western Australia Australia - Western Australia 19 Aug 2005 AustLII flag 11
Re Brambles Australia Ltd and Department of Industry, Tourism and Resources [2003] AATA 1032; 76 ALD 701 Administrative Appeals Tribunal Australia 13 Oct 2003 AustLII flag 2
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Muir and Commissioner of Taxation [2001] AATA 277; 47 ATR 1006 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 2
NT1999/20 and Deputy Commissioner of Taxation [2000] AATA 1080; 46 ATR 1025 Administrative Appeals Tribunal Australia 8 Dec 2000 AustLII flag 1
Thorpe v Bristile Ltd [1997] FCA 1369 Federal Court of Australia Australia - Commonwealth 5 Dec 1997 AustLII flag 3
Boston v Yarra Ranges SC (1997/44241) [1997] VICCAT 718 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Sep 1997 AustLII flag
Farnell Electronic Components Pty Ltd v Collector of Customs [1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 29
Re Gerhardt and Secretary, Department of Employment, Education and Training [1996] AATA 173 Administrative Appeals Tribunal Australia 17 May 1996 AustLII flag 45
McCracken (Executor of Estate of MacNamara decd) v Attorney-General (Vic) [1995] VICSC 78; [1995] VicRp 4; [1995] 1 VR 67 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Mar 1994 AustLII flag 9
NT87/5731-5734 and Commissioner of Taxation [1989] AATA 406; (1989) 20 ATR 3582 Administrative Appeals Tribunal Australia 26 May 1989 AustLII flag 1
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 flag 9
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
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
Compton v FCT [1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 25
Bilney v Western Australian Transport Board [1961] HCA 2; (1961) 105 CLR 630; [1961] ALR 737; 34 ALJR 466 High Court of Australia Australia - Commonwealth 6 Mar 1961 AustLII flag 3
Thompson v FCT [1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384 High Court of Australia Australia - Commonwealth 4 Dec 1959 AustLII flag 60
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 204
Attorney-General (NSW) v Donnelly [1958] HCA 1; (1958) 98 CLR 538; [1958] ALR 257; 32 ALJR 44 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 24

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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
"Charities - The Incidental Question" (1967-1968) 6 Melbourne University Law Review 35 Cullity, Maurice C Australia circa 1968 AustLII flag 1
"Attorney-General v Donnelly; Leahy v Donnelly (Equity)" (1957-1958) 1 Melbourne University Law Review 525 Charles, S P Australia circa 1958 AustLII flag

Legislation Cited

Legislation Name Provision
Property Law Act 1928 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Ashton (decd) [1955] NZLR 192 New Zealand circa 1955 LexisNexis flag 9
Re Koettgen's Will Trusts [1954] 1 Ch 252 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 7
Inland Revenue Commissioners v City of Glasgow Police Athletic Association [1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747 House of Lords United Kingdom 9 Mar 1953 BAILII flag 37
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 flag 119
Royal College of Surgeons of England v National Provincial Bank Ltd [1952] AC 631 United Kingdom circa 1952 LexisNexis / Westlaw flag 24
"Mixed charitable and non-charitable gifts" (1950) 24 Australian Law Journal 239 Australian Law Journal Australia circa 1950 Legal Online flag 2
Belcher, Re [1949] VicLawRp 35; [1950] VLR 11; [1950] ALR 138 Australia - Victoria 22 Aug 1949 AustLII flag 13
Metropolitan Borough of Battersea v The British Iron and Steel Research Association [1949] 1 KB 434; [1949] 1 All ER 21; 65 TLR 103; (1948) 47 LGR 102 United Kingdom circa 1948 LexisNexis / Westlaw flag 46
Union Trustee Co of Australia Ltd v Church of England Property Trust, Diocese of Sydney [1946] NSWStRp 19; (1946) 46 SR (NSW) 298; 63 WN (NSW) 153 Supreme Court of New South Wales Australia - New South Wales 26 Apr 1946 AustLII flag 15
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
Royal Choral Society v Commissioners of Inland Revenue [1943] 2 All ER 101 United Kingdom circa 1943 LexisNexis flag 23
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 38
Lemm v FCT [1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 43
Little Co of Mary (SA) Incorporated v The Commonwealth The Memorial Hospital Incorporated v The Commonwealth [1942] HCA 26; 66 CLR 368; [1942] ALR 297 High Court of Australia Australia - Commonwealth 20 Oct 1942 AustLII flag 21
O'Connell v Newcastle Municipal Council (1941) 41 SR (NSW) 190; 58 WN 166 Supreme Court of New South Wales Australia - New South Wales circa 1941 flag 15
In, re Cor'byn [1941] Ch 400 Court of Chancery United Kingdom circa 1941 LexisNexis / Westlaw flag 4
Minister of National Revenue v Trusts and Guarantee Co Ltd [1940] AC 138; [1939] 4 All ER 149 United Kingdom circa 1940 LexisNexis / Westlaw flag 27
"Mixed charitable and non-charitable gifts" (1940) 14 Australian Law Journal 58 Australian Law Journal Australia circa 1940 Legal Online flag 4
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII flag 31
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 flag 3
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40
Dilworth v Commissioner of Stamps [1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61 United Kingdom 26 Nov 1898 CommonLII flag 190
Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 438
(1890) 15 AC 334 (1890) 15 AC 334 United Kingdom circa 1890 LexisNexis / Westlaw flag 24
Armytage v Wilkinson (1878) 3 AC 355 United Kingdom circa 1878 LexisNexis / Westlaw flag 10
58 WN 166 58 WN 166 United Kingdom flag 2
Trustee Investments Act: Re Manchester Royal Infirmary 43 Ch D 420 Court of Chancery United Kingdom LexisNexis / Westlaw flag 5

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