National Anti-vivisection Society v Inland Revenue Commissioners

[1948] A.C. 31

Between: National Anti-vivisection Society - Appellant
And: Inland Revenue Commissioners - Respondents

Court:
House of Lords

Judges: Viscount Simon
Lord Wright
Lord Porter
Lord Simonds
Lord Normand

Subject References:
CHARITY
REVENUE
INCOME TAX
EXEMPTION OF CHARITIES
Body 'established for charitable purposes only'
Abolition of vivisection

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - s. 37, sub-s. 1 (b)

Hearing date: 25, 27-28 February; 3-4 March 1947
Judgment date: 2 July 1947


ORDER

Appeal dismissed.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).