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Mines Rescue Board (NSW) v Commissioner of Taxation   flag 

[2000] FCA 1162; (2000) 101 FCR 91; (2000) 45 ATR 85
Federal Court of Australia
Australia - Commonwealth
22nd August, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag
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
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 flag
Central Bayside General Practice Association v Commissioner of State Revenue [2006] HCATrans 238 High Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2005] VSCA 168; (2005) 60 ATR 151 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Jul 2005 AustLII flag
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2003] VSC 285; (2003) 53 ATR 473 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag
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 flag
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 flag
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 flag
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 flag
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 flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Distinguishing Government from Charity in Australian Law" (2009) 31 Sydney Law Review 559 Matthew Harding Australia circa 2009 AustLII flag

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s57A
Assessment Act (Cth)
Federal Court Rules (Cth)
Mines Rescue Act 1925 (NSW)
Mines Rescue Act 1994 (NSW)
Fire Brigades Act 1964 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Registrar of the Accident Compensation Tribunal v FCT [1993] HCA 1; (1993) 178 CLR 145; (1993) 117 ALR 27; (1993) 26 ATR 353; (1993) 67 ALJR 922 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag
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 flag
Legal Aid Commission of Victoria v Commissioner of Pay-roll Tax (VIC) (1992) 92 Act 2053 United Kingdom circa 1992 flag
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 flag
Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279; (1990) 97 ALR 335; 21 ATR 1137 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1985) 1 NSWLR 567; 16 ATR 394 Australia - New South Wales circa 1985 LexisNexis AU flag
Committee of Direction of Fruit Marketing v Australian Postal Commission [1980] HCA 23; (1980) 144 CLR 577; (1980) 30 ALR 599; (1980) 4 ALD 227; 54 ALJR 534 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag
O'Connell v City of Greater Newcastle (1941) 41 SR (NSW) 190 Supreme Court of New South Wales Australia - New South Wales circa 1941 flag
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 flag
O'Farrell v Bathurst Municipal Council (1922-1924) 6 LGR (NSW) 108; 40 WN (NSW) 78 Australia - New South Wales 5 Jul 1923 AustLII flag

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