Aid/watch Incorporated v Commissioner of Taxation

JurisdictionAustralia Federal only
JudgeFrench CJ,Gummow,Hayne,Heydon,Crennan,Kiefel,Bell JJ
Judgment Date01 December 2010
Neutral Citation[2010] HCA 42,2010-1201 HCA A
CourtHigh Court
Docket NumberS82/2010
Date01 December 2010
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34 cases
  • Re Greenpeace of New Zealand Inc.
    • New Zealand
    • Supreme Court
    • 6 August 2014
    ...At [101] (hereafter “the Board”). 18 Charities Amendment Act (No 2) 2012, s 7. 19 At [103]. 20 Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42, (2010) 241 CLR 21 At [48] (French CJ, Gummow, Hayne, Crennan and Bell JJ). 22 Charities Act 2005, s 4, “serious wrongdoing”, as discussed fu......
  • Robert James Brown and Another(Plaintiffs) v The State of Tasmania
    • Australia
    • High Court
    • 18 October 2017
    ...468 US 364 at 377 (1984). 133 See also Aid/Watch Inc v Federal Commissioner of Taxation (2010) 241 CLR 539 at 555–557 [43]–[45]; [2010] HCA 42. 134 Section 13 of the Management 135 Tasmania, House of Assembly, Parliamentary Debates (Hansard), 24 September 2013 at 40. 136 Section 21 of the M......
  • Aaron Joe Thomas Graham(Plaintiff) v Minister for Immigration and Border Protection
    • Australia
    • High Court
    • 6 September 2017
    ...(2009) 238 CLR 1 at 145 [423]; [2009] HCA 23. 68Eg Aid/Watch Inc v Federal Commissioner of Taxation (2010) 241 CLR 539 at 549 [23]; [2010] HCA 42. 69Western Australia v The Commonwealth ( Native Title ActCase) (1995) 183 CLR 373 at 486; [1995] HCA 70Hively v Ivy Tech Community College of In......
  • Lex Patrick Wotton v State of Queensland and Another
    • Australia
    • High Court
    • 29 February 2012
    ...[1994] HCA 55. 12 See Griffith University v Tang (2005) 221 CLR 99 at 121-122 [60]; [2005] HCA 7. 13 (2010) 241 CLR 539 at 556 [44]; [2010] HCA 42. 14 Lange v Australian Broadcasting Corporation (1997) 189 CLR 520 at 557–559; [1997] HCA 15 Roach v Electoral Commissioner (2007) 233 CLR......
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7 firm's commentaries
  • Medical: University nursing student placement cancellations & Covid-19.
    • United States
    • LexBlog United States
    • 29 March 2023
    ...terms in different legal and statutory contexts: [110]–[113]. Aid/Watch Incorporated v Commissioner of Taxation (2010) 241 CLR 539; [2010] HCA 42; Victoria v Commonwealth (1975) 134 CLR 81; [1975] HCA 39; Gerhardy v Brown (1985) 159 CLR 70; [1985] HCA 11; Australian Capital Television v Com......
  • Not-for-Profit changes announced in 2011/12 Federal Budget
    • Australia
    • Mondaq Australia
    • 27 June 2011
    ...for Special Purposes of Income Tax v. Pemsel [1891] AC 531; [1891-1894] All ER Rep 28 4. Aid / Watch Incorporated v. FC of T [2010] HCA 42; 2010 ATC 20-227; (2010) 77 ATR 195 5.Federal Commissioner of Taxation v.Word Investments Limited (2008) 236 CLR 204; [2008] HCA 55 6.Central Bayside Ge......
  • Taxing Charities for conducting commercial activities Part 2
    • Australia
    • Mondaq Australia
    • 22 June 2011
    ...are charitable purposes. For example, in the High Court of Australia decision in Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42, it was held by majority that an organisation involved in promoting and campaigning for effective foreign aid policies through the generation of p......
  • ACNC: External influences: electoral funding and foreign principals
    • Australia
    • Mondaq Australia
    • 21 February 2018
    ...reportable public expenditure The impact on charities Political purposes In the case of Aid/Watch Inc v Federal Commission of Taxation [2010] HCA 42 the High Court, as Seak-King Huang explains, "held that in Australia there is no broad general rule excluding "political objects" from charita......
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5 books & journal articles
  • Navigating the politics of charity: reflections on Aid/Watch Inc v Federal Commissioner of Taxation.
    • Australia
    • Melbourne University Law Review Vol. 35 No. 2, August 2011
    • 1 August 2011
    ...Ibid. (149) Ibid [21]. (150) Ibid [18]-[21]. (151) Ibid [45]. (152) Ibid [44]. (153) Federal Commissioner of Taxation v Aid/Watch Inc (2009) 178 FCR 423. (154) Ibid 427 [19] (Kenny, Stone and Perram (155) Ibid 427 [18]. (156) Ibid. (157) Ibid 429 [27]-[28]. (158) Ibid 428 [24]. (159) Ibid 4......
  • Constitutionalizing the Registered Charity Regime: Reflections on Canada Without Poverty
    • Canada
    • Canadian Journal of Comparative and Contemporary Law No. 6-1, January 2020
    • 1 January 2020
    ...to change the law does benefit the public in a constitutionally indispensable way. 164. McGovern , supra note 32 at para 506. 165. [2010] HCA 42. 166. Ibid at 555-56; See Beard, “Charity Law”, supra note 10 at 262 for a...
  • A CHARITY IN ALL BUT LAW: THE POLITICAL PURPOSE EXCEPTION AND THE CHARITABLE SECTOR.
    • Australia
    • Melbourne University Law Review Vol. 42 No. 2, April 2019
    • 1 January 2019
    ...Inc and Federal Commissioner of Taxation (2008) 71 ATR 386, 397 [49] (Downes J). (152) Federal Commissioner of Taxation v Aid/Watch Inc (2009) 178 FCR 423, 430-1 [37], 433 [48] (Kenny, Stone and Perram (153) The majority consisted of French CJ, Gummow, Hayne, Crennan and Bell JJ: Aid/Watch ......
  • Advocacy by Charities: What is the Question?
    • Canada
    • Canadian Journal of Comparative and Contemporary Law No. 6-1, January 2020
    • 1 January 2020
    ...Zealand’s Constitution and Government , 2d (Oxford University Press, 1990). 60. 1990/109 (NZ) [ Bill of Rights ]. 61. 1993/82 (NZ). 62. [2010] HCA 42 [ Aid/Watch ]. 63. Subsections 12(1)-(3) of the Charities Act 2013 , 2013/100 (Austl) define charitable purpose to mean the purpose of promot......
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