The Legal Concept of Charity and its Expansion after the Aid/Watch Decision

Main Article Content

Fiona Martin

Abstract

This paper provides the reader with an insight into the legal analysis of the concept of ‘charity’ and ‘charitable purpose’. This discussion is important in light of the 2010 High Court decision in Commissioner of Taxation v Aid/Watch Incorporated. It begins with an overview of the historical development of ‘charity’ as a legal concept. It then considers how this concept has been interpreted in the context of taxation law and in particular focuses on the arguments for and against a restriction of advocacy and political lobbying by charities. It concludes with an analysis of the Aid/Watch Case and how this may be applied in the future to other charitable entities.

Article Details

Section
Articles (refereed)
Author Biography

Fiona Martin, University of New South Wales

Fiona Martin is senior lecturer in the Australian School of Business at the University of New South Wales. Fiona commenced working as an academic after several years as a lawyer both with the Attorney-General's Department and in private practice. Her expertise and research are in the taxation law area and in particular how it relates to charities and interacts with issues relating to native title and human rights. Fiona has published many articles/conference papers relating to issues arising from the taxation concessions applying to charities, the application of the GST particularly as it relates to charities and income tax and property development generally. She has also published a number of book chapters and a textbook in the revenue law area. She is currently undertaking a doctorate on the application of the income tax exemption to Indigenous charities.'