DGR status revocation case where the ‘ordinary meaning’ of school was considered by the Federal Court.
🔸Appellant had its DGR* status revoked on the basis that a public fund it had established was not used for the purpose of the construction and maintenance of a “school or college” as required.
🔸Appellant was successful before the Federal Court in having the matter remitted to the Administrative Appeals Tribunal for reconsideration. The Appellant was:
⛔️ unsuccessful in its appeal against the decision on the grounds that it failed to discharge its onus of proof;
✅ successful in its application for “judicial review” of the decision, with the Court finding that the ATO had not properly considered ‘the ordinary meaning’ of ‘school’ in arriving at its decision.
Case: The Buddhist Society of Western Australia Inc v FCT (No 2) [2021] FCA 1363, 4 November 2021.
Link:
http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2021/1363.html
* DGR = deductible gift recipient