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"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Accumulation in Charitable Trusts: Australian Common Law Perpetuities Rules"	(2015) 9 Journal of Equity 30	Journal of Equity	Australia	circa 2015	LexisNexis AU
"Accumulation in Charitable Trusts: Australian Statutory Perpetuities Rules"	(2014) 8 (2) Journal of Equity 163	Journal of Equity	Australia	circa 2014	LexisNexis AU
"Charitable Purposes and Activities"	(2014) 67 Current Legal Problems 373	Current Legal Problems	United Kingdom	circa 2014
Cancer and Bowel Research Trust and Commissioner of Taxation	[2013] AATA 336	Administrative Appeals Tribunal	Australia	24 May 2013	AustLII
"Fierce Extremes: Will Tax Endorsement Stymie More Nuanced Enforcement by the Australian Charities and Not-for-profits Commission?"	(2013) 15 (2) Journal of Australian Taxation 233	Journal of Australian Taxation	Australia	circa 2013	Informit / LexisNexis
Commissioner of Taxation v Bargwanna	[2012] HCA 11; (2012) 244 CLR 655; (2012) 286 ALR 206; (2012) 82 ATR 273; (2012) 86 ALJR 406; [2012] ATC 20-312	High Court of Australia	Australia - Commonwealth	29 Mar 2012	AustLII
"Charitable Trusts: Some Important Reminders"	(2012) 23 Journal of Banking and Finance Law and Practice 302	Journal of Banking and Finance Law and Practice	Australia	circa 2012	Legal Online
"Taxing Charities: Reform Without Reason?"	(2012) 47 (2) Taxation in Australia 74	Taxation in Australia	Australia	circa 2012
"Not for profit Income Tax Exemption: Is there a Hole in the Bucket, Dear Henry?"	(2011) 26 (4) Australian Tax Forum 601	Australian Tax Forum	Australia	circa 2011
"The Problems with Payouts: Assessing the Proposal for a Mandatory Distribution Requirement for University Endowments"	(2011) 48 Harvard Journal on Legislation 591	Harvard Journal on Legislation	United States	circa 2011	HeinOnline / LexisNexis
"Is Income Tax Exemption for Charities a Subsidy?"	(2011) 64 Tax Law Review 283	Tax Law Review	United States	circa 2011	HeinOnline / Westlaw
Ballard v Attorney-General (Vic)	[2010] VSC 525; (2010) 30 VR 413	Supreme Court of Victoria	Australia - Victoria	18 Nov 2010	AustLII
Bargwanna (Trustee) v Commissioner of Taxation	[2010] FCAFC 126; (2010) 191 FCR 184	Federal Court of Australia	Australia - Commonwealth	8 Oct 2010	AustLII
Commissioner of Taxation v Bargwanna	[2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII
"Charity Means Business Commissioner of Taxation v Word Investments Ltd"	(2009) 31 Sydney Law Review 309	Sydney Law Review	Australia	circa 2009	AustLII
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
Gorton v Commissioner of Taxation	[2008] AATA 280; (2008) 72 ATR 201; [2008] ATC 10-018	Administrative Appeals Tribunal	Australia	9 Apr 2008	AustLII
Re Tact and FCT	[2008] AATA 275; (2008) 71 ATR 827; [2008] ATC 10-016	Administrative Appeals Tribunal	Australia	7 Apr 2008	AustLII
"Charitable Fundraising Through Commercial Activities: the Final Word or a Pyrrhic Victory"	(2008) 11 (2) Journal of Australian Taxation 138	Journal of Australian Taxation	Australia	circa 2008	AustLII
FCT v Word Investments Ltd	[2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1	Federal Court of Australia	Australia - Commonwealth	14 Nov 2007	AustLII
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
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII
Breadner v Granville-Grossman	[2001] Ch 523	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw
"Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption"	(1998) 23 Journal of Corporation Law 585	Journal of Corporation Law	United States	circa 1998	HeinOnline / LexisNexis
Culverden Retirement Village v Registrar of Companies	[1997] 1 NZLR 257		New Zealand	circa 1997	LexisNexis
"Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis and Synthesis"	(1997) 27 Stetson Law Review 395	Stetson Law Review	United States	circa 1997	HeinOnline / LexisNexis
Harries v Church Commissioners for England	[1993] 2 All ER 300; [1992] 1 WLR 1241		United Kingdom	circa 1993	LexisNexis
Sheppard v Inland Revenue Commissioners (No 2)	(1993) 65 Tax Cas 724		United Kingdom	circa 1993
"The Myth of Charitable Activities"	(1990) 10 Estates & Trusts Journal 7	Estates & Trusts Journal	Canada	circa 1990
Karger v Paul	[1984] VicRp 13; [1984] VR 161		Australia - Victoria	17 Dec 1982	AustLII
Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd	[1982] Ch 49	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw
"Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation, The"	(1981) 91 Yale Law Journal 54	Yale Law Journal	United States	circa 1981	HeinOnline / Westlaw
In re Locker's Settlement	[1977] 1 WLR 1323		United Kingdom	circa 1977	LexisNexis / Westlaw
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
Re Berkeley	[1968] Ch 744	Court of Chancery	United Kingdom	circa 1968	LexisNexis / Westlaw
Mahony v Commissioner of Taxation	(1967) 10 AITR 463; (1967) 41 ALJR 232; 14 ATD 519		Australia	circa 1967
Inland Revenue Commissioners v Educational Grants Association Ltd	[1967] Ch 123	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw
"Unreasonable Accumulation of Income by Foundations"	(1967) 16 Cleveland-Marshall Law Review 362	Cleveland-Marshall Law Review	United States	circa 1967
Inland Revenue Comrs v Educational Grants Association Ltd	[1967] Ch 993	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw
Compton v FCT	[1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282	High Court of Australia	Australia - Commonwealth	30 Nov 1966	AustLII
Re Rochford ’ s Settlement Trusts	[1965] Ch 111	Court of Chancery	United Kingdom	circa 1965	LexisNexis / Westlaw
"The Rule Against Perpetuities Re - Stated"	(1963-1964) 6 University of Western Australia Law Review 27	University of Western Australia Law Review	Australia	circa 1963	AustLII
Inland Revenue Commissioners v City of Glasgow Police Athletic Association	[1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747	House of Lords	United Kingdom	9 Mar 1953	BAILII
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
Davies v Perpetual Trustees Executors and Agency Co of Tasmania Ltd	[1935] HCA 26; (1935) 52 CLR 604	High Court of Australia	Australia - Commonwealth	3 May 1935	AustLII
"Charitable Trusts — Validity of Provisions for Accumulations"	(1930) 16 Virginia Law Review 370	Virginia Law Review	United States	circa 1930	LexisNexis
General Nursing Council for Scotland v Commissioners of Inland Revenue	[1929] SC 664		United Kingdom - Scotland	circa 1929
Trustees, Executors & Agency Co Ltd v Acting FCT	[1917] HCA 56; (1917) 23 CLR 576	High Court of Australia	Australia - Commonwealth	18 Oct 1917	AustLII
Williams v Papworth	[1900] UKLawRpAC 43; [1900] AC 563		United Kingdom	21 Jul 1900	CommonLII
Mayor of Manchester v McAdam (Surveyor of Taxes)	[1896] AC 500		United Kingdom	circa 1896	LexisNexis / Westlaw
Attorney-General v Alford	[1855] EngR 107; 4 De GM & GBy 843; 43 ER 737		United Kingdom	circa 1855	CommonLII
"Developments in the Law - Nonprofit Corporations"	105 Harvard Law Review 1578	Harvard Law Review	United States		HeinOnline / LexisNexis