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A matter of trusts: The evolving concept of “charitable”
Published on 01 May 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Case law has demonstrated that the definition of "charity" evolves with the changing needs of society – but determining whether an entity is charitable remains complex.
Author profiles
Meagan O'Connor ATI
Meagan is a Principal of Sladen Legal and practises in the areas of mergers and acquisitions, business and commercial advice, business and investment structuring, trusts and succession planning. Meagan has a significant depth of understanding and experience on all legal matters relating to business transactions, commercial contracts and structuring. Meagan is one of the contributing authors of The Tax Institute's Trust Structures Guide and has written articles for The Tax Institute's journal Taxation in Australia. - Current at 15 September 2016
Megan Bishop
Megan Bishop is Tax Partner at Piper Alderman specialising in tax risk management and disputes. She represents Taxpayers that are under review by the ATO or other regulators to advocate for and defend their positions as filed. She has represented taxpayers in all Victorian and Federal Courts, as well as some other State Courts and has been involved in some of the most high profile and precedent setting matters over the last few years. Her areas of specialisation include: employment taxes, trust related tax issues, residency, the R&D tax incentive and anti-avoidance provisions. - Current at 09 June 2025
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