Central Bayside General Practice Association Limited v Commissioner of State Revenue

[2006] HCA 43
Judgment date
Case number
M3/2006
Before
Gleeson CJ, Kirby, Callinan, Heydon, Crennan JJ
Catchwords

Taxation – Charities - Pay-roll tax exemption - Meaning of "charitable body" - Whether privately-established non-profit organisation is a "charitable body" for purposes of pay-roll tax exemption - Whether organisation precluded from being characterised as "charitable body" because of its relationship with Commonwealth Government - Whether involvement in implementation of government policy precludes organisation from being characterised as "charitable body".

Words and phrases – "charitable body".

Pay –roll Tax Act 1971 (Vic), s 10(1)(bb).

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