Data privacy rights is one of the most urgent issues in contemporary digital policy. In the face of insurgent citizen activism and outcry, national governments are looking for options to address this problem - something difficult for many jurisdictions when they lack robust, responsive policy...

This Article examines corporate tax trends in the context of the pressing global issue of climate change. Multinational corporations play a huge role in the global economy. We argue that the role of for-profit corporations should not be limited to making short-term profits for their...

Due to changes in immigration rules and globalisation, most developed countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America are becoming more culturally diverse. The consequence of cultural diversity challenges the present assumption of...

One of the main areas of funding for charities and other not-for profit organisations are grants of financial and other assistance. The Australian Taxation Office has issued Goods and Services Tax Ruling: Grants of Financial Assistance GSTR 2000/11 which states the ATO's position on the GST...

Separated children are in a uniquely vulnerable situation. Not only are they in fear of persecution but they have been separated from their families. They are seeking multifaceted protections. Such children need a country to protect them from further persecution, a caregiver to nurture them and...

Charities are granted significant financial benefits through the exemption from income tax and deductibility of donations under the provisions of the Income Tax Assessment Act, 1997 (Cth). The concept of what is a charity or a charitable purpose which is a fundamental requirement of the income...

Section 50-5 item 1.1 of the Income Tax Assessment Act, 1997 provides that the income of charitable institutions is exempt from income tax. There is no definition of "charity" in the Income Tax Assessment Act, 1997 and the courts and the Australian Taxation Office have relied on the common law...