Archimedes, aid/watch, constitutional levers and where we now stand
Turnour, Matthew D. & Turnour, Elizabeth (2012) Archimedes, aid/watch, constitutional levers and where we now stand. In Defining Taxing and Regulating Not For Profits in the 21st Century, 19 July 2012, Melbourne University, VIC. (Unpublished)
Significant reform of the laws regulating charities is under way in Australia. The reforms cover almost every facet of the relationship between charities and government and the process has brought to the surface different assumptions about the role of charities in society, their entitlement to fiscal and other privileges and the scope and nature of regulation that can or should be imposed on the charities.
This paper explores these broader issues in the context of the Aid/Watch case, involving an organisation used by citizens to challenge the State. Such organisations occupy contested space as to what does and does not constitute a charity. Accordingly the case provides a useful perspective from which to consider the broader issues in the relationship between government and charity.
This paper seeks to build on the contribution made by other academics, by exploring the constitutional significance of political purposes and drawing from philosophy to provide context and meaning to potentially significant aspects of the judgment that might be missed when it is analysed only in terms of legal precedent through the narrow lens of
the existing four heads of charity.
Revenue implications for taxation of charities and political parties are also considered and it is suggested that in practice, if not in theory, the fence between
them has come down.
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|Item Type:||Conference Paper|
|Keywords:||charity law, law reform|
|Subjects:||Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLICY AND ADMINISTRATION (160500) > Public Policy (160510)|
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Constitutional Law (180108)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Research Centres > Centre for Philanthropy and Nonprofit Studies
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2012 [please consult the author]|
|Deposited On:||02 Aug 2012 13:28|
|Last Modified:||02 Aug 2012 13:28|
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