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Revisiting Charitable Definitions in Tax Law by Britt King is a document available to read on EtoBox.
This document summarizes a legal article that revisits the definition of "charitable" under Australian law. It discusses how the common law definition from an 1891 UK case (Pemsel) is still used today, despite criticism. The definition has led to uncertainty and litigation. The document notes that Justice Kirby suggested the definition may need revisiting, as words from 1891 may not apply to modern legislation. It aims to analyze the original 1601 Statute of Charitable Uses and the Pemsel case to show how t
- Author
- Britt King
- Language
- EN