Michael May represented the respondent, instructed by Donovan Winkler Lawyers.
This case concerned an appeal of a decision of the Queensland Civil and Administrative Tribunal’s to approve the trustee’s application for registration of a charitable institution.
The respondent, acting in its capacity as the trustee of a charitable trust, applied for registration as a charitable institution pursuant to s 149A of the Taxation Administration Act 2001 (Qld) in order to claim the benefit of exemption from the imposition of duty in respect of three real estate acquisition transactions. The appellant refused to register the respondent as a charitable institution, on the basis that it could not be characterised as an “institution” within the meaning of the Taxation Administration Act 2001 (Qld).
The Queensland Court of Appeal held that the respondent fell within the ordinary meaning of “institution” under Part 11A of the Taxation Administration Act 2001 (Qld). The appeal and the application for leave to appeal was dismissed.
The judgment can be read by clicking here
