CHARITIES Alert: September 2013

26 September 2013

Publications

The Federal Court decision inĀ The Hunger Project Australia v FC of T 2013 ATC 20-399 is probably the most significant decision ever in the context of determining what is a “public benevolent institution”. It was decided in favour of the taxpayer, is currently an appeal to the Full Federal Court and will probably make its way to the High Court. If the Commissioner of Taxation is ultimately unsuccessful, the government will most likely change the law.

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