Articles written by Joanne O'Brien
Political Lobbying and Your Charitable Status
Almost a year to the day after the Word Investments case, the ATO has suffered another loss in the High Court of Australia. This time, in the case of Aid/Watch Incorporated v Commissioner of Taxation, the High Court found that Aid/Watch is a charitable institution despite the fact that its activities are mainly directed at influencing government decisions i.e., lobbying. The High Court’s decision is welcome news to the many not for profit organisations that lobby government as a means of achieving their charitable objectives.