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"Native Title and Tax: Understanding the Issues"   flag 

(2010) 7 (21) Indigenous Law Bulletin 7
Stewart, Miranda
Indigenous Law Bulletin
Australia

Legislation Cited

Legislation Name Provision
Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)
Income Tax Assessment Act 1997 (Cth) s104.25
Native Title Act 1993 (Cth) s31, s51
Social Security Act 1991 (Cth)
Traditional Owner Settlement Act 2010 (Vic) s87

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"The legal concept of charity in the context of Australian taxation law: the public benefit and commercial activity, important issues for indigenous charities" (2010) 25 Australian Tax Forum 275 Australian Tax Forum Australia circa 2010 flag 2
Adnyamathanha No 1 Native Title Claim Group v South Australia (No 2) [2009] FCA 359 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 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 flag 95
Western Australia v Ward [2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446 High Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 620
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2284
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 344
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54

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