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Re Aid/Watch Incorporated and FCT   flag  5

[2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037
Administrative Appeals Tribunal
Australia
28th July, 2008

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission [2021] AATA 3313 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 1
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" (2011) 35 Melbourne University Law Review 353 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag 3
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" [2011] UMelbLRS 9 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag
"A Charity in all but Law: The Political Purpose Exception and the Charitable Sector" (2019) 42 Melbourne University Law Review 632 Glazebrook, Susan Australia circa 2019 AustLII flag 1

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Export Finance and Insurance Corporation Act 1991 (Cth) s7, s8
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s123E
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZL, s14ZZ
Associations Incorporation Act 1984 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Hopkins ’ Will Trusts [1965] Ch 669; [1964] 3 All ER 46 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag 17
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
"A Charity in all but Law: The Political Purpose Exception and the Charitable Sector" (2019) 42 Melbourne University Law Review 632 Glazebrook, Susan Australia circa 2019 AustLII flag 1
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Inland Revenue Commissioners v McMullen [1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416 House of Lords United Kingdom 6 Mar 1980 BAILII flag 34
National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217 House of Lords United Kingdom 2 Jul 1947 BAILII flag 96
Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 Supreme Court of New South Wales Australia - New South Wales 27 Nov 2002 AustLII flag 16
Belcher, Re [1949] VicLawRp 35; [1950] VLR 11; [1950] ALR 138 Australia - Victoria 22 Aug 1949 AustLII flag 13
Public Trustee v Attorney-General of New South Wales (1997) 42 NSWLR 600 Australia - New South Wales circa 1997 LexisNexis AU flag 29
Commissioner for Special Purposes of Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Re Shaw [1957] 1 All ER 745; [1957] 1 WLR 729 United Kingdom circa 1957 LexisNexis flag 15
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 140
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Pleasants; Pleasants v Attorney-General (1923) 39 TLR 675 United Kingdom circa 1923 LexisNexis flag 10

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