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Simaid Trust and FCT   flag 

[2007] AATA 1443; (2007) 66 ATR 908
Administrative Appeals Tribunal
Australia
20th June, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 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

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s123C
Income Tax Assessment Act 1936 (Cth) s45
Income Tax Assessment Act 1997 (Cth) s4.5, s8.5
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sargents Charitable Foundation v Chief Commissioner of State Revenue [2005] NSWSC 659; 60 ATR 129 Supreme Court of New South Wales Australia - New South Wales 11 Jul 2005 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
Trustees of the Allport Bequest v FCT (1988) 19 ATR 1335 Australia circa 1988 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
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 flag
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII 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

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