Non-Profit News Service No. 0337 - Recent tribunal decision: Krishnamurti Australia Inc.

On 25 July 2011, the Administrative Appeals Tribunal (AAT) delivered a decision in Krishnamurti Australia Inc. v. Commissioner of Taxation [2011] AATA 0512.

The Commissioner refused the applicant endorsement as a deductible gift recipient on the basis of being a health promotion charity. The decision under review was affirmed in the AAT. The tribunal held that it could not be said that control or prevention of mental illness was a principal or even a subsidiary activity of any significance by any measure.

In paragraph 23, the tribunal said:

Looking fairly at the array of evidence it is not possible to discern any particular directed concern with the control or prevention of illness, mental or otherwise.

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