Abstract

The disqualification of Aid/Watch as a charity and the High Court of Australia's subsequent decision shines a spotlight on the common law definition of charitable activity. The Aid/Watch decision enables charitable organisations to legitimately advocate for more efficient implementation of government policies on the relief of poverty and for the advancement of education and religion, without fear of reprisal. 
 
 Initially we comment on the inherent tension the Australian Taxation Office experiences as a result of its status as a government department, its responsibilities to administer revenue collection and its role interpreting charity law. We then discuss the common law definition of charity and the Constitutional basis for the High Court’s decision in Aid/Watch. To conclude we outline areas of uncertainties but also potential benefits to charitable organisations which are relevant for any proposal to define ‘charitable organisation’.

Highlights

  • The disqualification of Aid/Watch as a charity and the High Court of Australia's subsequent decision shines a spotlight on the common law definition of charitable activity

  • We comment on the inherent tension the Australian Taxation Office experiences as a result of its status as a government department, its responsibilities to administer revenue collection and its role interpreting charity law

  • To conclude we outline areas of uncertainties emanating from the decision and the latest commentary made by the Australian Taxation Office

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Summary

Introduction

The disqualification of Aid/Watch as a charity and the High Court of Australia's subsequent decision shines a spotlight on the common law definition of charitable activity. Whether or not this implication reflects the facts, organisations pushing for change in policy or government actions were concerned enough to publicly pledge support for Aid/Watch's appeal to the High Court.

Results
Conclusion

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