Stratton v Simpson
Jurisdiction | Australia Federal only |
Neutral Citation | [1970] HCA 45,1970-1112 HCA A |
Date | 1970 |
Year | 1970 |
Court | High Court |
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18 cases
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Brisbane City Council v Attorney General for Queensland
...Agency Co. Ltd. (1952) 86 C.L.R. 454. Smith, decd., In re [1967] V.R. 341. Smith v. Kerr [1902] 1 Ch. 774, C.A. Stratton v. Simpson (1970) 125 C.L.R. 138. Trades House of Glasgow v. Inland Revenue, 1970 S.L.T. 294. Tribune Press, Lahore (Trustees) v. Income Tax Commissioner, Punjab, Lahore ......
- Aid/watch Incorporated v Commissioner of Taxation
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Commissioner of Taxation v Word Investments Ltd
...was not charitable. The Commissioner relied on the following statement by Gibbs J (Barwick CJ, Menzies and Walsh JJ concurring) in Stratton v Simpson8: ‘It is established that “an institution is a charitable institution if its main purpose is charitable although it may have other purposes w......
- Trustees of Indigenous Barristers' Trust v Commissioner of Taxation (Cth)
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1 books & journal articles
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Public Benevolent Institutions for Native Title Groups: An Underappreciated Model?
...of the Indigenous Barristers’ Trust v Commissioner of Taxation (2002) 127 FCR 63, 80–7 [26]–[31] (Gyles J). 18 Stratton v Simpson (1970) 125 CLR 138, 158 (Gibbs J, Barwick CJ and Menzies J agreeing) quoting Mayor of Manchester v McAdam (Surveyor of Taxes) [1896] AC 500, 511 (Lord Macnaghten......