Bodalla Aboriginal Housing Company Ltd v Eurobodalla Shire Council

[2012] NSWCA 408

NSW Court of Appeal

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Interrogate

Catchwords

1. Local Government
2. › Rating and taxation
3. › Exemption from rates
4. › Land belonging to public charity
5. › Whether company with mixed charitable and non-charitable objects is a 'public charity'
6. › Whether non-charitable objects ancillary or incidental to charitable objects
7. › Local Government Act 1993 (NSW), s 556(1)(h)
1. Charities
2. › Charitable trusts
3. › Saving provision for mixed charitable and non-charitable purposes
4. › Whether Charitable Trusts Act applies to characterisation of body for rating exemption
5. › Whether s 23 can excise non-charitable objects from memorandum of association
6. › Charitable Trusts Act 1993 (NSW), s 23
1. Charities
2. › Public charity
3. › Characterisation
4. › Company limited by guarantee
5. › Whether regard may be had to activities where constitution sets out objects in detail
6. › Distinction between independent non-charitable objects and ancillary or incidental objects

Quick Take

Section 23 of the Charitable Trusts Act 1993 (NSW) cannot be invoked to 'blue pencil' non-charitable objects from a body's memorandum of association for the purpose of obtaining rating exemption under s 556(1)(h) of the Local Government Act 1993 (NSW). The characterisation of a body as a 'public charity' for rating purposes depends on the purposes set out in its constitution, not its actual activities, where the constitution sets out detailed objects. Non-charitable objects that contain no qualifying words linking them to charitable objects and are of a wholly different nature are independent objects with a disqualifying effect.