When is a building used by a government or public authority, or a non-profit society or association?
29. Whether a building is used as a school or college by a government or a public authority is generally obvious from the individual facts. Whether a building is used by a non-profit society or association will be determined by referring to the constitution or founding documents of the society or association. 30. A school or college used by a religious or charitable institution would usually operate on a non-profit basis. However, in all cases, it is necessary to examine the relevant constitution, etc., to ensure that the school or college is operated by a non-profit organisation. Raising funds for more than one purpose 31. The term ‘exclusively’ in so far as it applies to item 2.1.10 of table 2 in subsection 78(4) was considered by Windeyer J in Cobb & Co Limited v. FC of T (1959) 101 CLR 333; (1959) 12 ATD 11. It was held that the term refers to the purposes or objects for which the funds are established or maintained and does not refer to the use of the building acquired with the fu
