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South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(2005) 147 CLR 362	(2005) 147 CLR 362		Australia - Commonwealth	circa 2005	Legal Online / Westlaw
Aid/Watch Inc v Commissioner of Taxation	[2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227	High Court of Australia	Australia - Commonwealth	1 Dec 2010	AustLII
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU
Assafiri v Horne	[2004] WASCA 40	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Mar 2004	AustLII
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII
Beaven v Wagner Industrial Services Pty Ltd	[2017] QCA 246; [2018] 2 Qd R 542	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Oct 2017	AustLII
Bowman v Secular Society Ltd	[1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231		United Kingdom	circa 1917	LexisNexis / Westlaw
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
Canterbury Development Corporation v Charities Commission	[2010] 2 NZLR 502		New Zealand	circa 2010	LexisNexis
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
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
Commissioners for Special Purposes of Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw
Commissioners of Inland Revenue v Oldham Training and Enterprise Council	(1996) 69 Tax Cas 231		United Kingdom	circa 1996
Commissioners of Inland Revenue v White and Attorney-General	(1980) 55 Tax Cas 651		United Kingdom	circa 1980
Commissioners of Inland Revenue v Yorkshire Agricultural Society	[1928] 1 KB 611		United Kingdom	circa 1928	LexisNexis / Westlaw
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	[1951] Ch 132	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw
Dingle v Turner	[1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878	House of Lords	United Kingdom	16 Feb 1972	BAILII
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	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
Fox v Percy	[2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201	High Court of Australia	Australia - Commonwealth	30 Apr 2003	AustLII
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII
Grannall v Marrickville Margarine Pty Ltd	[1955] HCA 6; (1955) 93 CLR 55; [1955] ALR 331	High Court of Australia	Australia - Commonwealth	3 Mar 1955	AustLII
Hadaway v Hadaway	[1955] 1 WLR 16		United Kingdom	circa 1955	LexisNexis / Westlaw
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
Incorporated Council of Law Reporting for England and Wales v Attorney General	[1972] Ch 73	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw
Inland Revenue Commissioners v McMullen	[1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416	House of Lords	United Kingdom	6 Mar 1980	BAILII
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
Lloyd v FCT	[1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95	High Court of Australia	Australia - Commonwealth	15 Dec 1955	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
National Deposit Friendly Society Trustees v Skegness Urban District Council	[1959] AC 293		United Kingdom	circa 1959	LexisNexis / Westlaw
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
Oppenheim v Tobacco Securities Trust Co Ltd	[1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31	House of Lords	United Kingdom	13 Dec 1950	BAILII
Rainsford v Victoria	[2007] FCA 1059; (2007) 167 FCR 1; (2007) 242 ALR 128; (2007) 96 ALD 90; [2007] EOC 93-468	Federal Court of Australia	Australia - Commonwealth	19 Jul 2007	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 Compton	[1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167	Court of Chancery	United Kingdom	circa 1945	LexisNexis / Westlaw
re Cranston	(1898) 1 IR 431			circa 1898
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
Re Vancouver Regional FreeNet Association v Minister of National Revenue	(1996) 137 DLR (4th) 206		Canada	circa 1996
Ritz Hotel Ltd v Charles of the Ritz Ltd	88 ALR 217; 95 FLR 418; (1988) 12 IPR 417; (1988) 15 NSWLR 158; [1989] AIPC 38,782		Australia	circa 1996	LexisNexis AU
Royal Australasian College of Surgeons	(1943) 68 CLR 43		Australia - Commonwealth	circa 1943	Legal Online / 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 National Agricultural and Industrial Association v Chester	(1974) 3 ALR 486; (1974) 48 ALJR 304		Australia	circa 1974	LexisNexis AU
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
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
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
Swinburne v FCT	[1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41	High Court of Australia	Australia - Commonwealth	1 Mar 1920	AustLII
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation	(2005) 147 FCR 371	Federal Court of Australia	Australia	circa 2005	Legal Online / Westlaw
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
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue	[1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34	Supreme Court of Canada	Canada	28 Jan 1999	CanLII
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
W & A McArthur Ltd v Queensland	[1920] HCA 77; (1920) 28 CLR 530; 27 ALR 130	High Court of Australia	Australia - Commonwealth	29 Nov 1920	AustLII