High Court of Australia

Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42

241 CLR 539; 85 ALJR 154; 272 ALR 417

1 Dec 2010

Case Number: S82/2010


French CJ, Gummow, Hayne, Heydon, Crennan, Kiefel, Bell JJ


Taxation – Charitable institution - Appellant had object of promoting greater efficiency and effectiveness of foreign aid - Whether appellant "charitable institution" for purposes of Commonwealth tax exemptions and concessions - Whether meaning of "charitable institution" in revenue laws governed by law of charitable trusts - Whether meaning of "charitable institution" interpreted as at time of enactment - Whether appellant's main, predominant or dominant objects charitable - Whether for relief of poverty - Whether for advancement of education - Whether otherwise for purpose within spirit and intendment of preamble to Statute of Elizabeth 1601 (43 Eliz I c 4).

Trusts – Charitable trusts - Political objects doctrine - Whether, and to what extent, doctrine recognised by common law of Australia.

Words and phrases – "charitable institution", "political objects", "political purposes".

A New Tax System (Goods and Services Tax) Act 1999 (Cth) – s 176-1.

Fringe Benefits Tax Assessment Act 1986 (Cth) – s 65J(1)(baa).

Income Tax Assessment Act 1997 (Cth) – s 50-5.


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