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

HIGH COURT OF AUSTRALIA

FRENCH CJ,

GUMMOW, HAYNE, HEYDON, CRENNAN, KIEFEL AND BELL JJ

AID/WATCH INCORPORATED APPELLANT

AND

COMMISSIONER OF TAXATION RESPONDENT

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

1 December 2010

S82/2010

ORDER

1. Appeal allowed.

2. Set aside orders 1, 2 and 3 of the order of the Full Court of the Federal Court of Australia made on 23 September 2009, and in their place order that the appeal to that Court be dismissed.

On appeal from the Federal Court of Australia

Representation

D L Williams SC with S Kaur-Bains and R L Seiden for the appellant (instructed by Maurice Blackburn Lawyers)

D M J Bennett QC with M N Allars and D F C Thomas for the respondent (instructed by Australian Government Solicitor)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Aid/Watch Incorporated v Commissioner of Taxation

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".