Commissioner of Taxation v Word Investments Ltd
| Jurisdiction | Australia Federal only |
| Judge | Gummow,Hayne,Heydon,Crennan JJ.,Kirby J. |
| Judgment Date | 03 December 2008 |
| Neutral Citation | [2008] HCA 55,2008-1203 HCA A |
| Court | High Court |
| Docket Number | M41/2008 |
| Date | 03 December 2008 |
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18 cases
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Commissioner of Taxation v Bargwanna
...administration of the Fund as a whole’ 23. 36 The Full Court 24 also referred to a passage in the joint reasons in Federal Commissioner of Taxation v Word Investments Ltd25 in which there was consideration of the distinction drawn in the exemption provisions between a ‘charitable institutio......
- Aid/Watch Incorporated v Commissioner of Taxation
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Aid/watch Incorporated v Commissioner of Taxation
...and the decision of Downes J restored. The Full Court reasons 4 The Full Court referred 3 to the statement in Federal Commissioner of Taxation v Word Investments Ltd4: ‘[I]t is necessary to examine the objects, and the purported effectuation of those objects in the activities, of the instit......
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9 firm's commentaries
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Not-for-Profit changes announced in 2011/12 Federal Budget
...Incorporated v. FC of T [2010] HCA 42; 2010 ATC 20-227; (2010) 77 ATR 195 5.Federal Commissioner of Taxation v.Word Investments Limited (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. ......
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The Hunger Project appeal: good news for charities
...the charitable aid. The primary judge erred in relying on Word Investments Federal Commissioner of Taxation v Word Investments (2008) 236 CLR 204 where the statutory expression "charitable institution" has a technical meaning different to the ordinary meaning that determines the concept of ......
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Pro Bono Alert: High Court Confirms Broad Definition Of Charity
...High Court, in Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited [2008] HCA 55, has upheld decision of the Full Court of the Federal Court of Australia that found a charitable organisation can conduct non-inherently charitable activities so long as the cle......
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Health promotion charities
...for example, is providing treatment, would itself be an eligible health promotion charity. Commissioner of Taxation v Word Investments [2008] HCA 55 and Commissioner of Taxation v The Hunger Project Australia [2014] FCAFC 69 both recognised fund raising entities as eligible charities ACNC w......
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6 books & journal articles
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Religious charitable status and public benefit in Australia.
...the findings in Australian Human Rights Commission, Freedom of Religion and Belief in 21st Century Australia (2011) 25, 38-9, 55. (65) (2008) 236 CLR 204, 248 [110]. See also at 249 50 [112] (66) See also Commonwealth, Parliamentary Debates, Senate, 13 May 2010, 2843-4 (Nicholas Xenophon), ......
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Navigating the politics of charity: reflections on Aid/Watch Inc v Federal Commissioner of Taxation.
...(Gummow J), 1386 (French CJ). (255) (2006) 228 CLR 168. This case considered the relationship between charity and government. (256) (2008) 236 CLR 204. This case considered the relationship between charity and business (257) Parachin, above n 72, 899. (258) Aid/Watch Inc v Federal Commissio......
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The Income Taxation of Native Title Agreements
...law: The public benefit and commercial activity, important issues for indigenous charities' (2010) 25 Australian Tax Forum 275. 123 (2008) 236 CLR 204. 124 Commonwealth of Australia, Treasury, above n 117. 125 Flynn v Mamarika (1996) 130 F LR 218 held that a charitable trust for the benefit......
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CHARITIES, ELECTION CAMPAIGNING AND THE AUSTRALIAN CONSTITUTION.
...Commissioner of Taxation v Word Investments Ltd' (2009) 31(2) Sydney Law Review, 309, 317-18 nn 48-55 ('Charity Means Business'). (189) (2008) 236 CLR 204 ('Word (190) Murray, 'Charity Means Business' (n 188) 318, quoting ibid 226 [38] (Gummow, Hayne, Heydon and Crennan JJ). (191) Word Inve......
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