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      Charitable trusts and political purposes: Sowing the seeds of change? Lessons from Australia

      Chevalier-Watts, Juliet
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      Canterbury Law Review.pdf
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       www.nzlii.org
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      Chevalier-Watts, J. (2013). Charitable trusts and political purposes: Sowing the seeds of change? Lessons from Australia. The Canterbury Law Review, 19, 52–79.
      Permanent Research Commons link: https://hdl.handle.net/10289/9679
      Abstract
      The recent case of Aid/Watch v Commissioner of Taxation has created sea changes in Australia in relation to charitable trusts, and as a result our Antipodean neighbours appear to be blazing trails in the evolution of charitable trusts, whilst at the same time, New Zealand resolutely remains entrenched in the annals of charitable trust history. Can, and indeed should, New Zealand continue this traditional approach, as pressure mounts to explore more liberal interpretations of charitable trusts and political purposes? This article explores the two jurisdictions and considers critically, in light of very recent controversial judgments, the diverging paths being taken by the jurisdictions. Before any analysis of the proposition, there must first be a contextualisation of the legal position of charitable trusts and political purposes.
      Date
      2013
      Type
      Journal Article
      Publisher
      University of Canterbury
      Rights
      This is an authors accepted manuscript of an article published in the journal: Canterbury Law Review
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      • Law Papers [277]
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