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Published online by Cambridge University Press: 16 April 2015
Since 2001, a number of common law jurisdictions have initiated reforms to their charity law and the United Kingdom has taken the lead. This article examines what Hong Kong and Australia can learn from the United Kingdom in reforming their own outdated and fragmented charity laws. It is contended that the lessons and experiences of the United Kingdom provide good insights for Hong Kong and Australia as each jurisdiction anticipates implementing a broadly similar regime to the United Kingdom's to modernize regulation of their charity sectors. This article contends that there is no need to make a choice between retaining judicial decision-making over charities (inconsistent as it is) and establishing a type of charity commission which makes determining charitable status akin to a decision of a government department. Instead, Hong Kong and Australia can have charity commissions with missions that are sensitive to their own legal terrains but which are subject to judicial review.
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55 Ibid. at [7].
56 Ibid. at [13].
57 Ibid. at [9].
58 Ibid. at [40].
59 Ibid. at [11].
60 See [59] and [60] of the LRC consultation paper for this discussion.
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67 Ibid.
68 Extension of Charitable Purpose Act 2004 (Cth.).
69 Incorporated Council of Law Reporting for England and Wales v. A-G [1972] Ch 73.
70 Royal National Agricultural and Industrial Assn v Chester (1974) 3 ALR 486; Incorporated Council of Law Reporting (Qld) v. FCT (1971) 125 CLR 659.
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74 Section 5 of British Income Tax Act 1799 (U.K.) 39 Geo. III., c. 13.
75 For example, Land Tax Assessment Act 1910 (Cth.), Estate Duty Assessment Act 1914 (Cth.) and Income Tax Assessment Act 1915 (Cth.).
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82 Re Finkelstein; National Trustees Co of Australasia Ltd v. Michael [1926] VLR 240.
83 Extension of Charitable Purpose Act 2004 (Cth.), s. 4 (“ECPA”).
84 ECPA, s. 5.
85 ECPA, s. 4A.
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87 (1990) 27 FCR 279.
88 (2000) 101 FCR 91.
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90 [2008] 236 CLR 204.
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97 Ibid.
98 Ibid.
99 Ibid. at 2.
100 Ibid. at 2.
101 Supra note 96 at 40.
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104 [2009] Ch 173.
105 [2009] Ch 173 at 181-182.
106 [1917] AC 406 at 442.
107 [2010] HCA 42 at [85].
108 Supra note 3 at 15.
109 The Australian Tax Office issued Draft Taxation Ruling TR 2005/D6 on charities on 11 May 2005.
110 Central Bayside Division of General Practice Ltd v. Commissioner of State Revenue [2006] HCA 43;
Commissioner of Taxation of the Commonwealth of Australia v. Word Investments Ltd [2008] 236 CLR 204.
111 Re Yachting Australia Incorporated and Chief Commissioner of State Revenue [2005] 61 ATR 104.
112 Victorian Women Lawyers' Association Inc v. Commissioner of Taxation [2008] 170 FCR 3.
113 [2008] 236 CLR 204.
114 Commissioner of Taxation of the Commonwealth of Australia v. Word Investments Ltd [2008] 236 CLR 204 at 225.
115 The Community Care Fund set up by the government to raise donations from large corporations and local tycoons in order to provide assistance to poor people outside the social safety net has not been well received and been dubbed as the ”Community Collusion Fund”, designed to provide economic favoritism to businesses who contribute.