Non-Profit News Service No. 0274 - Aid/Watch Incorporated - special leave

Aid/Watch Incorporated has been granted special leave by the High Court to appeal against the decision of the full bench of the Federal Court, handed down on 23 September 2009 in FC of T v. Aid/Watch Incorporated 2009 ATC 20-131.

We previously advised of developments in the Aid/Watch Incorporated case in Non-Profit News Service No. 0215 - Tax Office is appealing the decision in Aid/Watch Incorporated

A summary of the circumstances of the case was reported in Non-Profit News Service No. 0211 - Recent case: charitable institution.

The ATO's view regarding charities is explained in Taxation Ruling TR 2005/21 Income tax and fringe benefits tax: charities.

We will continue to apply the ATO view pending the outcome of the appeal to the High Court.

For information about the Non-Profit News Service, including how to subscribe and links to previous articles, see About the Non-Profit News Service. We encourage your feedback and suggestions for future topics to be covered by the news service. You can do this by: email: npc-publications@ato.gov.au phone: 1300 130 248.