Aid/Watch and the Public Benefit of Advocacy for the Extra-territorial Relief of Poverty
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Abstract
Initially we comment on the inherent tension the Australian Taxation Office experiences as a result of its status as a government department, its responsibilities to administer revenue collection and its role interpreting charity law. We then discuss the common law definition of charity and the Constitutional basis for the High Court’s decision in Aid/Watch. To conclude we outline areas of uncertainties but also potential benefits to charitable organisations which are relevant for any proposal to define ‘charitable organisation’.
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