Central Bayside General Practice Association Ltd v Commissioner of State Revenue

JurisdictionAustralia Federal only
CourtHigh Court
JudgeGleeson CJ,Heydon,Crennan JJ,Kirby J,Callinan J
Judgment Date31 August 2006
Neutral Citation[2006] HCA 43,2006-0831 HCA A
Docket NumberM3/2006
Date31 August 2006
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39 cases
  • Commissioner of Taxation v Word Investments Ltd
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
  • Aid/watch Incorporated v Commissioner of Taxation
    • Australia
    • High Court
    • 1 December 2010
    ...... of ‘charitable institution’ in revenue laws governed by law of charitable trusts — ... that common law immune from affection by State laws 28 . No such issue arises respecting s ... criterion for its operation a body of the general law, such as the equitable principles respecting ... of the law, policy, or the decisions of central or local governments or other public authorities ... funds are devoted to the use of an association of persons who have combined as a political party ... the disparity between aid policy and practice’. Another was to ‘reveal Australian aid flows ......
  • Chang v Laidley Shire Council
    • Australia
    • High Court
    • 29 August 2007
    ...LGERA 283 at 291 [20]. 66 The cases are collected in Central Bayside General Practice Association Ltd v Commissioner of State Revenue (2006) 80 ALJR 1509 at 1528 [84]; 229 ALR 1 at 67 Ace Waste Pty Ltd v Brisbane City Council [1999] 1 Qd R 233 at 236. 68 Re Bolton; Ex parte Beane (1987) 162......
  • Sons of Gwalia Ltd v Margaretic
    • Australia
    • High Court
    • 31 January 2007
    ...80 ALJR 132 at 148 [76]–[77]; 222 ALR 202 at 220–221; Central Bayside General Practice Association Ltd v Commissioner of State Revenue (2006) 80 ALJR 1509 at 1527–1528 [77]–[84]; 229 ALR 1 at 143 cf reasons of Gleeson CJ at [31]. 144 Reasons of Hayne J at [141] referring to the Act, ss 674 ......
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1 firm's commentaries
  • Not-for-Profit changes announced in 2011/12 Federal Budget
    • Australia
    • Mondaq Australia
    • 27 June 2011
    ...(2008) 236 CLR 204; [2008] HCA 55 6.Central Bayside General Practice Association Ltd v. Commissioner of State Revenue (2006) 228 CLR 168; [2006] HCA 43 7. Media Release No. 077 Making it easier for charities to help those who need it. 8. Page vii of Better targeting of not-for-profit tax co......
3 books & journal articles
  • Navigating the politics of charity: reflections on Aid/Watch Inc v Federal Commissioner of Taxation.
    • Australia
    • Melbourne University Law Review Vol. 35 Nbr. 2, August 2011
    • 1 August 2011
    ...Aid/Watch Inc v Federal Commissioner of Taxation [2010] HCATrans 154 (15 June 2010) 1219-20 (Gummow J), 1386 (French CJ). (255) (2006) 228 CLR 168. This case considered the relationship between charity and (256) (2008) 236 CLR 204. This case considered the relationship between charity and b......
  • STATUTORY NORMS AND COMMON LAW CONCEPTS IN THE CHARACTERISATION OF CONTRACTS FOR THE PERFORMANCE OF WORK.
    • Australia
    • Melbourne University Law Review Vol. 42 Nbr. 2, April 2019
    • 1 January 2019
    ...177 (citations omitted). (198) Ibid 175. (199) Ibid 177. (200) Trifunovski (Trial) (n 12) 541-3 [23]-[29]. (201) Foster (n 52). (202) (2006) 228 CLR 168 ('Central (203) Harding (n 186) 175-7. (204) Central Bayside (n 202) 179 n 28 (Gleeson CJ, Heydon and Crennan JJ). (205) Ibid 178-9 n 28 (......
  • Public Benevolent Institutions for Native Title Groups: An Underappreciated Model?
    • United Kingdom
    • Federal Law Review Nbr. 43-3, September 2015
    • 1 September 2015
    ...5118 (Martin CJ), 5123 (Mildren J), 5134 (Thomas J); Central Bayside General Practice Association Ltd v Commissioner of State Revenue (2006) 228 CLR 168, 199–200 [90] (Kirby J). Legislative intervention includes the Native Title Act, the preamble stating that ‘Aboriginal peoples and Torres ......

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