Case H24

Judges: JL Burke Ch

RE O'Neill M
CF Fairleigh QC

Court:
No. 1 Board of Review

Judgment date: 22 June 1976,

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R.E. O'Neill (Member): The Court considered the meaning of the expression ``benevolent institution'' in
Perpetual Trustee Co. Ltd. v. F.C. of T. (1931) 45 C.L.R. 224 and applied the criteria laid down in that case in
Public Trustee (N.S.W.) v. F.C. of (1934) 51 C.L.R. 75 . It decided in the former that the common understanding of the words ``benevolent institution'' when used together is a body organized for the relief of poverty or distress. In the present case the evidence does not satisfy me that the predominant purpose of the Club in question can properly be said to be the relief of poverty or distress, notwithstanding the fact that it does as an organization display a praiseworthy and unusual interest in the welfare of people in and around Balmain. I must therefore agree with

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ATC 178

the Chairman that the Commissioner's decision on the objection should be upheld.