QUT ePrints

Charity law's public benefit test : is legislative reform in the public interest

Harpur, Paul D. (2003) Charity law's public benefit test : is legislative reform in the public interest. QUT Law and Justice Journal, 3(2), pp. 422-437.

View at publisher

Abstract

This paper explores the current position of the public benefit test in relation to charitable institutions. Primarily this paper focuses on a proposed new definition for charities released in July 2003 by the Commonwealth Government and subsequent legislative moves in 2003, which support this proposal. The paper focuses on the proposals approach to the "public benefit" test. The paper criticizes the proposals lack of certainty in adopting the universal common good test and leaving critical aspects of the test to the courts. After examining foreign jurisdictions the paper makes recommendations how certainty in the public benefit test could be achieved.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 18744
Item Type: Journal Article
ISSN: 1445-6249
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Current > Schools > School of Law
Deposited On: 13 Mar 2009 14:17
Last Modified: 29 Feb 2012 23:02

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page