Commissioner of Taxation v Aid/Watch Incorporated [2009] FCAFC 128

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Aid/Watch Incorporated [2009] FCAFC 128

TAXATION – charities – characterisation of organisation as charitable institution – identification of main purpose – activities aimed at ensuring foreign aid delivered in particular manner – activities aimed at influencing government – whether main purpose is charitable or political – whether charity and political purposes mutually exclusive

A New Tax System (Goods and Services Tax) Act 1999 (Cth) Fringe Benefits Tax Assessment Act 1986 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 Bowman v Secular Society Limited [1917] AC 406 Central Bayside General Practice Association Ltd v Commissioner of State Revenue (2006) 228 CLR 168 Chesterman v Federal Commissioner of Taxation (1925) 37 CLR 317 Commissioner of Taxation v Word Investments Ltd (2008) 236 CLR 204 Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 In re Shaw, decd; Public Trustee v Day [1957] 1 WLR 729 Incorporated Council of Law Reporting (of Queensland) v The Commissioner of Taxation (1971) 125 CLR 659 McGovern v Attorney-General [1982] Ch 321 National Anti-Vivisection Society v Inland Revenue Commissioners [1948] AC 31 NDG Neighbourhood Association v Revenue Canada, Taxation Department [1988] 2 CTC 2048; 88 DTC 6279 Re Hopkins' Will Trusts [1965] 1 Ch 669 Re Inman, deceased [1965] VR 238 Public Trustee v Attorney-General of New South Wales (1997) 42 NSWLR 600 Southwood v Attorney-General [2000] TLR 541 Stratton v Simpson (1970) 125 CLR 138 Taylor v Taylor (1910) 10 CLR 218 The Royal North Shore Hospital of Sydney v The Attorney-General for New South Wales (1938) 60 CLR 396 COMMISSIONER OF TAXATION v AID/WATCH INCORPORATED