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Lloyd v FCT     54

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		118
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		24
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		3
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		2
Automotive Invest Pty Ltd v FCT	[2023] FCAFC 129; (2023) 299 FCR 288	Federal Court of Australia	Australia - Commonwealth	11 Aug 2023	AustLII		4
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		3
Boston v Yarra Ranges SC (1997/44241)	[1997] VICCAT 718	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Sep 1997	AustLII
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		28
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
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		25
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program	[2009] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program	[2009] ATOCR CR2009/29	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
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
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
CR 2010/7 - Fringe benefits tax: health services provided by Wesley Corporate Health	[2010] ATOCR 7	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
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
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
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
DPP v Lombardo	[2022] VSCA 204; (2022) 102 MVR 19	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Sep 2022	AustLII		75
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		29
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		1
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		9
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		1
Muir and Commissioner of Taxation	[2001] AATA 277; 47 ATR 1006	Administrative Appeals Tribunal	Australia	6 Apr 2001	AustLII		2
NT1999/20 and Deputy Commissioner of Taxation	[2000] AATA 1080; 46 ATR 1025	Administrative Appeals Tribunal	Australia	8 Dec 2000	AustLII		1
NT87/5731-5734 and Commissioner of Taxation	[1989] AATA 406; (1989) 20 ATR 3582	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII		1
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		1
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		204
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		2
Re Gerhardt and Secretary, Department of Employment, Education and Training	[1996] AATA 173	Administrative Appeals Tribunal	Australia	17 May 1996	AustLII		45
Retirees WA (Inc) and City of Belmont	[2010] WASAT 56	State Administrative Tribunal of Western Australia	Australia - Western Australia	22 Apr 2010	AustLII		8
Retirees WA (Inc) and City of Belmont	[2012] WASAT 190	State Administrative Tribunal of Western Australia	Australia - Western Australia	12 Sep 2012	AustLII		1
Rotary Club of Melbourne Inc v Commissioner of State Revenue	[2018] VSC 699	Supreme Court of Victoria	Australia - Victoria	29 Nov 2018	AustLII		1
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		122
Sharp v Attorney General of NSW	[2015] NSWSC 1580	Supreme Court of New South Wales	Australia - New South Wales	27 Oct 2015	AustLII		1
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
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
Tantau v MacFarlane	[2010] NSWSC 224	Supreme Court of New South Wales	Australia - New South Wales	25 Mar 2010	AustLII		18
Taxation	[2010] HCATrans 155	High Court of Australia	Australia - Commonwealth	16 Jun 2010	AustLII		2
Taxpayers' Assn of NSW and Commissioner of Taxation	[2001] AATA 278; 46 ATR 1213	Administrative Appeals Tribunal	Australia	6 Apr 2001	AustLII		1
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
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
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue	[2017] VSC 286	Supreme Court of Victoria	Australia - Victoria	1 Jun 2017	AustLII		2
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		60
Thorpe v Bristile Ltd	[1997] FCA 1369	Federal Court of Australia	Australia - Commonwealth	5 Dec 1997	AustLII		3
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
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR TR2013/2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Uniting Church Homes (Inc) and City of Stirling	[2005] WASAT 191	State Administrative Tribunal of Western Australia	Australia - Western Australia	19 Aug 2005	AustLII		11
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		4

Law Journal Articles Referring to this Case

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Mixed charitable and non-charitable gifts"	(1940) 14 Australian Law Journal 58	Australian Law Journal	Australia	circa 1940	Legal Online		4
"Mixed charitable and non-charitable gifts"	(1950) 24 Australian Law Journal 239	Australian Law Journal	Australia	circa 1950	Legal Online		2
(1890) 15 AC 334	(1890) 15 AC 334		United Kingdom	circa 1890	LexisNexis / Westlaw		24
Armytage v Wilkinson	(1878) 3 AC 355		United Kingdom	circa 1878	LexisNexis / Westlaw		10
Belcher, Re	[1949] VicLawRp 35; [1950] VLR 11; [1950] ALR 138		Australia - Victoria	22 Aug 1949	AustLII		13
Burt v Commissioner of Taxation	[1912] HCA 74; (1912) 15 CLR 469	High Court of Australia	Australia - Commonwealth	4 Nov 1912	AustLII		40
Chesterman v FCT	[1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224	High Court of Australia	Australia - Commonwealth	6 Jun 1923	AustLII		67
Commissioners for Special Purposes of Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw		438
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII		190
In, re Cor'byn	[1941] Ch 400	Court of Chancery	United Kingdom	circa 1941	LexisNexis / Westlaw		4
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		37
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		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		21
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		38
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		46
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
Minister of National Revenue v Trusts and Guarantee Co Ltd	[1940] AC 138; [1939] 4 All ER 149		United Kingdom	circa 1940	LexisNexis / Westlaw		27
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			15
Public Trustee (NSW) v FCT	[1934] HCA 10; (1934) 51 CLR 75	High Court of Australia	Australia - Commonwealth	14 May 1934	AustLII		31
Re Ashton (decd)	[1955] NZLR 192		New Zealand	circa 1955	LexisNexis		9
Re Koettgen's Will Trusts	[1954] 1 Ch 252	Court of Chancery	United Kingdom	circa 1954	LexisNexis / Westlaw		7
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		72
Royal Choral Society v Commissioners of Inland Revenue	[1943] 2 All ER 101		United Kingdom	circa 1943	LexisNexis		23
Royal College of Surgeons of England v National Provincial Bank Ltd	[1952] AC 631		United Kingdom	circa 1952	LexisNexis / Westlaw		24
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
Trustee Investments Act: Re Manchester Royal Infirmary	43 Ch D 420	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		5
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		15
58 WN 166	58 WN 166		United Kingdom	circa 1946			2