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Aid-Watch case addresses tax exempt status


Jonathan Casson, Partner, Holman Webb Lawyers, reports on Aid/Watch, the landmark decision concerning whether organisations engaging in political communication and lobbying could be considered ‘charitable institutions’ – qualifying for tax exemption. Aid/Watch Incorporated v Commissioner of Taxation [2010] HCA 42 is the latest in a line of cases between the Tax Commissioner and Not-For-Profit (NFP) organisations over the last decade regarding the tax authorities’ attitude…

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