Catchwords:

ADMINISTRATIVE LAW — appeal on a question of law under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – where the Administrative Appeals Tribunal determined that the applicant was not a public benevolent institution – where the parties agreed that the expression “public benevolent institution” bore its ordinary meaning – Comptroller-General of Customs v Pharm-a-Care Laboratories Pty Ltd [2020] HCA 2; 270 CLR 494, applied – whether the applicant is a public benevolent institution was a question of fact for the Tribunal – the ordinary meaning of “public benevolent institution” was also a question of fact for the Tribunal – the Tribunal did not err in law by introducing a meaning or qualification of its own – the Tribunal did not err in law in applying its understanding of the ordinary meaning of “public benevolent institution” to the facts as found – no error of law established – appeal dismissed.

TAXATION — Australian Charities and Not-for-profits Commission Act 2012 (Cth) s 25(5) item 14 – “public benevolent institution” – Perpetual Trustee Co Ltd v Federal Commissioner of Taxation (1931) 45 CLR 224, considered – Federal Commissioner of Taxation v The Hunger Project Australia [2014] FCAFC 69; 221 FCR 302, considered – the Tribunal did not err in law by introducing a criterion of “sufficiency of connection” between the means adopted by the applicant and the applicant’s benevolent ends.