Commissioner’s Interpretation Statement: The Hunger Project case

CIS2013/01

The purpose of this Commissioner’s Interpretation Statement is to provide guidance to ACNC staff, charities and the public on the application of the law as set out in Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69, affirming the decision of the Federal Court decision in The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693.

The Hunger Project Australia v Commissioner of Taxation [2013] FCA 693
Court: Federal Court of Australia
Judge: Perram J
Date of judgement: 17 July 2013

affirmed on appeal:
Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69
Court: Full Court of the Federal Court of Australia
Judges: Edmonds, Pagone and Wigney JJ
Date of judgement: 13 June 2014

Version

Date of effect

Brief summary of change

Version 1 - Initial statement

28/8/2013

Initial statement endorsed by the Commissioner on 28/8/2013

Version 2 – Amendment

21/07/2014

Amended to reflect decision on appeal. Approved by the Commissioner on 21/07/2014


1 Australian Council of Social Service v. Commissioner of Pay-roll Tax (1985) NSWLR 567

2 Commissioner of Taxation v Word Investments (2008) 236 CLR 204

3 Perpetual Trustee Co Ltd v Federal Commissioner of Taxation (1931) 45 CLR 224

4 Re Trustees of the Allport Bequest v Commissioner of Taxation [1988] FCA 147

5 Commissioner of Taxation - Word Investments [2008] HCA 55 per Gummow, Hayne, Heydon and Crennan JJ at para31]

6 Australian Council for Overseas Aid v Federal Commissioner of Taxation (1980) 49 FLR 278; 80 ATC 4575 49 FLR 278 per Connor ACJ)

You may also be interested in our factsheet, with general information, on Public benevolent institutions and the ACNC.