Aid/watch Incorporated v Commissioner of Taxation

JurisdictionAustralia Federal only
CourtHigh Court
JudgeFrench CJ,Gummow,Hayne,Heydon,Crennan,Kiefel,Bell JJ
Judgment Date01 December 2010
Neutral Citation[2010] HCA 42,2010-1201 HCA A
Docket NumberS82/2010
Date01 December 2010
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22 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......
  • Andrews v Australia and New Zealand Banking Group Ltd
    • Australia
    • High Court
    • 6 September 2012
    ...Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49 at 60 [20], 62–63 [24]–[25]; [1999] HCA 67; Aid/Watch Inc v Federal Commissioner of Taxation (2010) 241 CLR 539 at 549 [22]; [2010] HCA 2 (1983) 152 CLR 406 at 445; [1983] HCA 11. 3 Waterside Workers' Federation of Austra......
  • McCloy v New South Wales
    • Australia
    • High Court
    • 7 October 2015
    ...(1997) 189 CLR 520 at 559; [1997] HCA 25; Aid/Watch Inc v Federal Commissioner of Taxation (2010) 241 CLR 539 at 555–556 [44]; [2010] HCA 42. 354 ACTV (1992) 177 CLR 106 at 135, citing The Commonwealth v Kreglinger & Fernau Ltd and Bardsley (1926) 37 CLR 393 at 413; [1926] HCA 355 Lange (19......
  • Bell Lawyers Pty Ltd v Pentelow
    • Australia
    • High Court
    • 4 September 2019
    ...Society v Chorley (1884) 12 QBD 452 at 454—455. 128 Aid/Watch Inc v Federal Commissioner of Taxation (2010) 241 CLR 539 at 549 [23]; [2010] HCA 42. 129 Aubrey v The Queen (2017) 260 CLR 305 at 323 [34]; [2017] HCA 130 London Scottish Benefit Society v Chorley (1884) 12 QBD 452 at 458; Londo......
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6 firm's commentaries
  • 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......
  • Charitable purposes: politically correct?
    • Australia
    • Mondaq Australia
    • 2 December 2010
    ...charitable institution for the purpose of tax concessions. The High Court's decision in Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42 (1 December 2010) can be accessed The effect of the decision beyond promoting public debate is that some organisations which do not fall wi......
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5 books & journal articles
  • A CHARITY IN ALL BUT LAW: THE POLITICAL PURPOSE EXCEPTION AND THE CHARITABLE SECTOR.
    • Australia
    • Melbourne University Law Review Vol. 42 Nbr. 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 ......
  • Navigating the politics of charity: reflections on Aid/Watch Inc v Federal Commissioner of Taxation.
    • Australia
    • Melbourne University Law Review Vol. 35 Nbr. 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 Nbr. 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...
  • Advocacy by Charities: What is the Question?
    • Canada
    • Canadian Journal of Comparative and Contemporary Law Nbr. 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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