Waubra Foundation and Commissioner of Australian Charities and Not-for-profits Commission

The Administrative Appeals Tribunal considered the appeal by the Waubra Foundation against a decision by the Commissioner of Australian Charities and Not-for-profits Commission to revoke the Foundation's registration as a charity. The dispute centred on whether the Foundation continued to meet the criteria for registration under the relevant legislation, specifically concerning its principal activity and its purposes.

The Tribunal was required to determine whether it should assess the Foundation's eligibility for registration based on the circumstances at the time the Assistant Commissioner made his decision, or at the time of the Tribunal's own determination. Further, it had to ascertain if the Foundation's principal activity was the promotion of the prevention or control of diseases in human beings, and whether there was any evidence or plausible basis to suggest that wind farm emissions cause or are associated with diseases. The Tribunal also had to consider if the Foundation had a purpose of promoting or protecting human rights, including the Right to Health.

The Tribunal's reasoning involved an examination of the Foundation's registration history, including its initial endorsement as a deductible gift recipient and its subsequent registration under the Australian Charities and Not-for-profits Commission Act 2012 and the Charities Act 2013. The Assistant Commissioner had found that the Foundation met the requirements for registration in subtypes related to advancing health and advancing public debate, but not for protecting human rights or as an institution whose principal activity was to promote the prevention or control of diseases. The Assistant Commissioner noted a lack of rigorous scientific evidence linking wind turbine emissions to ill-health.

Ultimately, the Tribunal affirmed the decision under review. The Assistant Commissioner had revoked the registration for the subtype of protecting human rights from the date of initial registration, as the Foundation had never met the requirements. For the subtype related to the promotion or prevention of diseases, the Assistant Commissioner revoked the registration from the date of his decision, considering the tax consequences for the Foundation and third parties, and concluding that the Foundation's principal activity did not align with this subtype due to a lack of scientific evidence.