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Filling the gaps: recognition of environmental protection as a charitable purpose
journal contribution
posted on 2023-05-19, 08:36 authored by Byrnes, RCharity law can play an important role in enabling and incentivising action by private individuals in relation to environmental protection. However, environmental objects are currently only clearly charitable under Commonwealth legislation. Whether they are charitable at general law, and thus for the purposes of State taxation legislation, or in validating gifts or trusts, is less clear. This article conducts a comparative study of the developments in charity law with respect to environmental purposes in Australia, England and Wales, New Zealand and Canada. It then considers whether the protection of the environment is capable of being charitable at general law in Australia, through an analysis of the requirements of public benefit and charitable purpose.
History
Publication title
Environmental and Planning Law JournalVolume
31Issue
6Pagination
415-438ISSN
0813-300XDepartment/School
Faculty of LawPublisher
Law Book CompanyPlace of publication
AustraliaRights statement
Copyright 2014 Thomson ReutersRepository Status
- Restricted