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Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Philippsohn v Attorney General for New South Wales	[2025] NSWSC 267	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2025	AustLII
Green v Attorney General (NSW)	[2023] NSWSC 1229; (2023) 413 ALR 575	Supreme Court of New South Wales	Australia - New South Wales	3 Oct 2023	AustLII
Hickey v Attorney General of New South Wales	[2021] NSWSC 772	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2021	AustLII
Harmony – The Dombroski Foundation Ltd v Attorney General (NSW)	[2020] NSWSC 1276	Supreme Court of New South Wales	Australia - New South Wales	18 Sep 2020	AustLII
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
Racing NSW v Chief Commissioner of State Revenue	[2019] NSWCATAD 172	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	23 Aug 2019	AustLII
Australian Pork Ltd v Commissioner for ACT Revenue (Administrative Review)	[2018] ACAT 85	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	30 Aug 2018	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
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue	[2017] VSC 286	Supreme Court of Victoria	Australia - Victoria	1 Jun 2017	AustLII
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
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
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
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
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
Bicycle Victoria Inc and Commissioner of Taxation, Re	[2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553	Administrative Appeals Tribunal	Australia	24 Jun 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 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 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
National Tourism Development Authority v Coughlan	[2009] IEHC 53	High Court of Ireland	Republic of Ireland	17 Feb 2009	BAILII
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
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
Commissioner of Taxation v The Triton Foundation	[2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII
TR 2005/22 - Income tax: companies controlled by exempt entities	[2005] ATOTR TR2005/22	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/22 - Income tax: companies controlled by exempt entities	[2005] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"	(2015) 37 Sydney Law Review 541	Murray, Ian	Australia	circa 2015	AustLII
"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
"Charity Means Business Commissioner of Taxation v Word Investments Ltd"	(2009) 31 Sydney Law Review 309	Ian Murray	Australia	circa 2009	AustLII
"Distinguishing Government from Charity in Australian Law"	(2009) 31 Sydney Law Review 559	Matthew Harding	Australia	circa 2009	AustLII
"Conservative cockies"	[2007] VicYngLawyersJl 11	Mortimer, Derek	Australia	circa 2007	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation	[2004] AATA 521; 56 ATR 1032	Administrative Appeals Tribunal	Australia	24 May 2004	AustLII
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
Re Tennant	[1996] NZHC 2050; [1996] 2 NZLR 633	High Court of New Zealand	New Zealand	10 May 1996	NZLII
Barclay v de Lacy	[1996] 2 Qd R 112; (1995) 31 ATR 123		Australia - Queensland	circa 1996	LexisNexis AU
Vancouver Regional FreeNet Association v Minister of National Revenue	1996 3 FC 880	Federal Court of Canada	Canada	circa 1996	CanLII
Commissioners of Inland Revenue v Oldham Training and Enterprise Council	(1996) 69 Tax Cas 231		United Kingdom	circa 1996
Cronulla Sutherland Leagues Club Ltd v FCT	(1990) 90 ATC 4,215		Australia	circa 1990	IntelliConnect
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII
Housing Commission (NSW) v Falconer	[1981] 1 NSWLR 547; (1981) 50 LGRA 334; (1981) 50 LGERA 334		Australia - New South Wales	circa 1981	LexisNexis AU
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
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
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
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
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
Crystal Palace Trustees v Minister of Town and Country Planning	[1950] 2 Ch D 857	Court of Chancery	United Kingdom	circa 1950	LexisNexis / Westlaw
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
Royal Choral Society v Commissioners of Inland Revenue	[1943] 2 All ER 101		United Kingdom	circa 1943	LexisNexis
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII
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
Commissioners of Inland Revenue v Yorkshire Agricultural Society	[1928] 1 KB 611		United Kingdom	circa 1928	LexisNexis / Westlaw
Royal Agricultural Society of England v Wilson	(1924) 9 Tax Cas 62		United Kingdom	circa 1924
Pleasants; Pleasants v Attorney-General	(1923) 39 TLR 675		United Kingdom	circa 1923	LexisNexis
Commissioners for Special Purposes of the Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw
Attorney-General v M'Carthy	[1886] VicLawRp 120; (1886) 12 VLR 535		Australia - Victoria	29 Jun 1886	AustLII