Commissioner of Taxation v The Triton Foundation 18

[2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451

Federal Court of Australia

Australia - Commonwealth

16th September, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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 & Industry Inc v Commissioner of State Taxation	[2017] SASC 127; (2017) 106 ATR 305	Supreme Court of South Australia	Australia - South Australia	31 Aug 2017	AustLII	4
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue	[2017] VSC 286	Supreme Court of Victoria	Australia - Victoria	1 Jun 2017	AustLII	2
Victorian Farmers Federation v Commissioner of State Revenue (Review and Regulation)	[2017] VCAT 19	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Jan 2017	AustLII	2
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation	[2015] FCA 1117	Federal Court of Australia	Australia - Commonwealth	21 Oct 2015	AustLII	4
Law Institute of Victoria v Commissioner of State Revenue	[2015] VSC 604; (2015) 101 ATR 899	Supreme Court of Victoria	Australia - Victoria	21 Oct 2015	AustLII	12
Grain Growers Ltd v Chief Commissioner of State Revenue	[2015] NSWSC 925	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2015	AustLII	18
TR 2015/1 - Income tax: special conditions for various entities whose ordinary and statutory income is exempt	[2015] ATOTR TR2015/1	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/1 - Income tax: special conditions for various entities whose ordinary and statutory income is exempt	[2015] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue	[2012] WASAT 146; (2012) 89 ATR 797	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Jul 2012	AustLII	11
Re Queenstown Lakes Community Housing Trust	[2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059	High Court of New Zealand	New Zealand	24 Jun 2011	NZLII	10
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
Canterbury Development Corporation v Charities Commission	[2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143	High Court of New Zealand	New Zealand	18 Mar 2010	NZLII	21
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	95
Re Aid/Watch Incorporated and FCT	[2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037	Administrative Appeals Tribunal	Australia	28 Jul 2008	AustLII	5
Victorian Women Lawyers' Association v FCT	[2008] FCA 983; (2008) 170 FCR 318; (2008) 250 ALR 516; (2008) 70 ATR 138; [2008] ATC 20-035	Federal Court of Australia	Australia - Commonwealth	27 Jun 2008	AustLII	37
Navy Health Ltd v FCT	[2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215	Federal Court of Australia	Australia - Commonwealth	20 Jun 2007	AustLII	21

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Tax Assessment Act 1936 (Cth)
Income Tax Assessment (Cth)	s10.5
Federal Court (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation	[2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10	Federal Court of Australia	Australia - Commonwealth	18 Apr 2005	AustLII	29
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	9
Vetter v Lake Macquarie City Council	[2001] HCA 12; 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	450
Commissioners of Inland Revenue v Oldham Training and Enterprise Council	(1996) 69 Tax Cas 231		United Kingdom	circa 1996		14
Manit Zangzinchai v Marilyn Millanta	[1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334	Federal Court of Australia	Australia - Commonwealth	30 Jul 1993	AustLII	1276
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII	227
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	158
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation	(1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw	51
Commissioner of Taxation v Brixius	[1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII	68
Australian National Railways Commission v Collector of Customs, SA	[1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367	Federal Court of Australia	Australia - Commonwealth	23 Aug 1985	AustLII	100
Australian National Railways Commission v Collector of Customs (SA)	(1985) 69 ALR 369		Australia	circa 1985	LexisNexis AU	1
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; 29 ALR 577; (1980) 12 ATR 231; (1980) 54 ALJR 345; (1980) 41 LGRA 262	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1111
Commissioners of Inland Revenue v White and Attorney-General	(1980) 55 Tax Cas 651		United Kingdom	circa 1980		7
Lombardo v FCT	[1979] FCA 66; (1979) 28 ALR 574; (1979) 40 FLR 208; 10 ATR 310	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII	113
Royal National Agricultural and Industrial Association v Chester	(1974) 3 ALR 486; (1974) 48 ALJR 304		Australia	circa 1974	LexisNexis AU	38
Dingle v Turner	[1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878	House of Lords	United Kingdom	16 Feb 1972	BAILII	39
Incorporated Council of Law Reporting (Qld) v FCT	[1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552	High Court of Australia	Australia - Commonwealth	1 Oct 1971	AustLII	74
Stratton v Simpson	[1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487	High Court of Australia	Australia - Commonwealth	12 Nov 1970	AustLII	95
Elmore (decd), Re	[1968] VicRp 49; [1968] VR 390		Australia - Victoria	15 Mar 1968	AustLII	9
Payne, Re	[1968] Qd R 287		Australia - Queensland	circa 1968	LexisNexis AU	4
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation	[1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215	House of Lords	United Kingdom	26 Jul 1967	BAILII	62
NSW Associated Blue-Metal Quarries Ltd v FCT	[1956] HCA 80; (1956) 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239	High Court of Australia	Australia - Commonwealth	23 Feb 1956	AustLII	293
Inland Revenue Commissioners v Baddeley	[1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525	House of Lords	United Kingdom	17 Feb 1955	BAILII	51
Hadaway v Hadaway	[1955] 1 WLR 16		United Kingdom	circa 1955	LexisNexis / Westlaw	11
Congregational Union of New South Wales v Thistlethwayte	[1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729	High Court of Australia	Australia - Commonwealth	29 Aug 1952	AustLII	76
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	120
Crystal Palace Trustees v Minister of Town and Country Planning	[1951] Ch 132	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw	14
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
Barby v Perpetual Trustee Co Ltd	[1937] HCA 64; (1937) 58 CLR 316	High Court of Australia	Australia - Commonwealth	25 Nov 1937	AustLII	27
Re Income Tax Acts (No 1)	[1930] ArgusLawRp 22; [1930] VicLawRp 14; [1930] VLR 211; 36 ALR 192	Argus Law Reports	Australia	5 May 1930	AustLII	38
Commissioners of Inland Revenue v Yorkshire Agricultural Society	[1928] 1 KB 611		United Kingdom	circa 1928	LexisNexis / Westlaw	45
Re Hummeltenberg	[1923] 1 Ch 237; [1923] All ER 49	Court of Chancery	United Kingdom	circa 1923	LexisNexis / Westlaw	18
Pemsel ’ s Case	[1891] UKHL 1; [1891] AC 531	House of Lords	United Kingdom	20 Jul 1891	BAILII	25
Income Tax Special Purposes Commissioner v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw	441

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