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24 Feb 11 Charitable fund matter remitted to AAT - Bargwanna

The Full Federal Court (Dowsett, Kenny and Middleton JJ) has upheld the taxpayer's appeal from the decision of Edmonds J, and remitted the matter to the AAT for determination whether the fund of which the appellants were trustees was an income tax exempt charity, being a fund established in Australia for public charitable purposes that "is applied for the purposes for which it was established" within the meaning of s 50-60 of ITAA 1997: Bargwanna (Trustee) v FCT [2010] FCAFC 126 (Full Federal Court; Dowsett, Kenny and Middleton JJ; 8 October 2010).

On 17 February 2011, the Court varied the orders that it made on 8 October 2010: Bargwanna v FCT (No 3) [2011] FCAFC 18 (Full Federal Court, Dowsett, Kenny and Middleton JJ; 17 February 2011).

 


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