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Stretched not staid: Scoping charity concessions after Aid/Watch
Published on 01 Feb 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The High Court decision in Aid/Watch Incorporated v C of T is a landmark decision on the meaning of "charity" for the purpose of taxation concessions. This article provides a brief summary of the decision, explains its implications, and offers guidance on the practical implications for charities
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