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Australia

Aid/Watch Inc v Commissioner of Taxation

(2010) 241 CLR 539
JurisdictionAustralia
CourtHigh Court of Australia
Year2010
StatusBinding authority

Key Principle

Australian law recognises no general doctrine that excludes 'political' purposes from being charitable; the generation by lawful means of public debate about the efficiency of government activity directed to a charitable end (here the relief of poverty through foreign aid) is itself a purpose beneficial to the community and so charitable.

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503
Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55
Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146

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