DAILY & DAILY

The parties to this proceeding were Daily & Daily (the applicant) and the Commissioner of Taxation (the respondent). The applicant sought judicial review of the respondent's decision to refuse to grant it a tax exemption under section 50-10 of the *Income Tax Assessment Act 1997* (Cth) for the 2019 income year. The applicant contended that it was a charity for the purposes of that section and therefore entitled to the exemption.

The central legal issue before Berman J was whether the applicant qualified as a charity for the purposes of section 50-10 of the *Income Tax Assessment Act 1997*. This required the court to consider the definition of "charity" within the Act and to determine if the applicant's stated purposes and activities satisfied the established legal tests for charitable status, particularly in relation to public benefit.

Berman J applied the principles established in *Aid/Watch Australia Inc v Commissioner of Taxation* [2010] HCA 29, which require a charitable purpose to be for the public benefit. The court examined the applicant's objects and activities, finding that while some of its stated purposes were laudable, they did not exclusively fall within the recognised categories of charitable purposes. Specifically, the court determined that certain objects were too broad and could encompass activities that were not for the public benefit, thereby failing to meet the strict requirements of the Act.

Consequently, Berman J dismissed the application, upholding the Commissioner's decision to refuse the tax exemption.