Journal article

NAVIGATING THE POLITICS OF CHARITY: REFLECTIONS ON AID/WATCH INC v FEDERAL COMMISSIONER OF TAXATION

Joyce Chia, Matthew Harding, Ann O'Connell

Melbourne University Law Review | MELBOURNE UNIV LAW REVIEW ASSOC | Published : 2011

Abstract

This article analyses the decision of the High Court in Aid/Watch Inc v Federal Commissioner of Taxation, in which a majority of the Court ruled that an organisation was not necessarily excluded from charitable status because it had a main or dominant political purpose. The article reflects upon the benefits of the decision, especially its infusion of public law principles into charity law, before discussing the uncertainties generated by the decision. It is argued that, ultimately, the decision exposes a hole in the heart of charity law - the absence of a coherent conception of charity. The article concludes with suggestions as to what a coherent conception of charity might look like, and h..

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University of Melbourne Researchers