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Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission   flag  1

[2021] AATA 3313
Administrative Appeals Tribunal
Australia
17th September, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Equality Australia Ltd and Commissioner of the Australian Charities and Not-for-profits Commissioner [2023] AATA 2161 Administrative Appeals Tribunal Australia 30 Jun 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Australian Charities and Not-for-Profits Commission Act 2012 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s14ZZK
Charities Act 2013 (Cth) s12
Income Tax Assessment Act 1927 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australians for Indigenous Constitutional Recognition Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2021] FCA 435 Federal Court of Australia Australia - Commonwealth 29 Apr 2021 AustLII flag 4
Women's Life Centre Inc and Commissioner of the Australian Charities and Not-for-profits Commission (Taxation) [2021] AATA 500 Administrative Appeals Tribunal Australia 12 Mar 2021 AustLII flag 1
Waubra Foundation and Commissioner of Australian Charities and Not-for-profits Commission [2017] AATA 2424 Administrative Appeals Tribunal Australia 4 Dec 2017 AustLII flag 5
Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69; (2014) 221 FCR 302; (2014) 314 ALR 333 Federal Court of Australia Australia - Commonwealth 13 Jun 2014 AustLII flag 8
Hunger Project Australia v FCT [2013] FCA 693; 94 ATR 855 Federal Court of Australia Australia - Commonwealth 17 Jul 2013 AustLII flag 4
Bodalla Aboriginal Housing Co Ltd v Eurobodalla Shire [2012] NSWCA 408; 195 LGERA 114 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 12 Dec 2012 AustLII flag 2
Bodalla Aboriginal Housing Co Ltd v Eurobodalla Shire Council [2011] NSWLEC 146; (2011) 184 LGERA 315 Land and Environment Court of New South Wales Australia - New South Wales 26 Aug 2011 AustLII flag 4
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
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1491
Re Aid/Watch Incorporated and FCT [2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037 Administrative Appeals Tribunal Australia 28 Jul 2008 AustLII flag 5
Garrett v Tseng [2007] FCA 93 Federal Court of Australia Australia - Commonwealth 8 Feb 2007 AustLII flag 5
Adoption Privacy Protection Group Incorporated and Commissioner of Taxation [2004] AATA 1121; 57 ATR 1240 Administrative Appeals Tribunal Australia 28 Oct 2004 AustLII flag 3
Ambulance Service (NSW) v Commissioner of Taxation [2003] FCAFC 161; (2003) 130 FCR 477; 200 ALR 218; (2003) 53 ATR 391 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 18
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 12
Northern Land Council v Commissioner of Taxes [2002] NTCA 11 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 28 Nov 2002 AustLII flag 7
Ambulance Service (NSW) v Deputy Commissioner of Taxation [2002] FCA 1023; (2002) 50 ATR 496 Federal Court of Australia Australia - Commonwealth 16 Aug 2002 AustLII flag 12
Mines Rescue Board (NSW) v Commissioner of Taxation [2000] FCA 1162; (2000) 101 FCR 91; (2000) 45 ATR 85 Federal Court of Australia Australia - Commonwealth 22 Aug 2000 AustLII flag 13
Gumbangerrii Aboriginal Corporation v Nambucca Council [1996] NSWLEC 103 Land and Environment Court of New South Wales Australia - New South Wales 29 Mar 1996 AustLII flag 1
Maclean Shire Council v Nungera Co-operative Society Ltd (1995) 86 LGERA 430 Australia circa 1995 Legal Online / Westlaw flag 25
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute [1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307 Australia - Victoria 27 May 1992 AustLII flag 20
Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279; (1990) 97 ALR 335; 21 ATR 1137 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 21
Commissioner of Taxation v Launceston Legacy (1987) 15 FCR 527; (1987) 75 ALR 122 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 20
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 30
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1982) 13 ATR 290 Australia circa 1982 Legal Online / Westlaw flag 9
Australian Council for Overseas Aid v FCT (1980) 33 ACTR 496 Australia - Australian Capital Territory circa 1980 LexisNexis AU flag 2
(1980) 33 Actr 496 (1980) 33 ACTR 496 Australia - Australian Capital Territory circa 1980 LexisNexis AU flag 2
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 95
[1945] CTBR 677 [1945] CTBR 677 Australia circa 1945 flag 1
Lemm v FCT [1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 43
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 39
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII flag 31
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 77
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 43
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
Attorney-General (NSW) v Adams [1908] HCA 51; (1908) 7 CLR 100 High Court of Australia Australia - Commonwealth 27 Aug 1908 AustLII flag 31
Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 441
101 CTBR 677 101 CTBR 677 Australia circa 1992 flag 1
Legal Aid Commission (Vic) v Commissioner of Pay-roll Tax (Vic) 23 ATR 1148 Australia circa 1992 Legal Online / Westlaw flag 3
Marriage Guidance Council (Vic) v Commissioner of Pay-roll Tax (Vic) 21 ATR 1272 Australia circa 1992 Legal Online / Westlaw flag 2

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