Revesby Credit Union Cooperative Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1965-0122 HCA A,[1965] HCA 2
Date1965
CourtHigh Court
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
8 cases
2 forms
  • Chapter BIM24995
    • United Kingdom
    • HMRC guidance manuals collection
    • Invalid date
    ...50TC1 Members must control the common fund Revesby Credit Union v The Commissioner of Taxation for the Commonwealth of Australia BIM24120 112CLR564 Trading is not a question of motive Royal Agricultural Society of England v Wilson BIM24045 9TC The categories of income are exclusive Salisbur......
  • Chapter BIM24120
    • United Kingdom
    • HMRC guidance manuals collection
    • Invalid date
    ...the common fund. This point was referred to in Revesby Credit Union v The Commissioner of Taxation for the Commonwealth of Australia (112 CLR 564), where McTiernan J. said at page ‘Where a number of people contribute to a fund created and controlled by them for a common purpose, any surplus......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT