Extending the commercial reach of charitable institutions : the High Court case of World Investments Ltd

Journal
Papadimitriou, S.; Varzaly, J.
Australia
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 3
PriceUSD 45

The High Court decision on the entitlement of entities to be regarded as "charitable institutions" is discussed in detail. The authors consider the Australian legislative and common law background concerning charitable institutions, analyse the policy considerations surrounding the decision, and then examine the practical implications of the case.