The taxpayer has appealed to the Federal Court from the decision in AAT Case [2012] AATA 520, Re Sea Shepherd Australia Limited and FCT. The AAT had upheld the Commissioner’s decision that Sea Shepherd Australia Ltd was not entitled to be endorsed as a deductible gift recipient.
[The contest was principally over the application of s30-45, item 4.1.6, which provides for the following category of deductible gift recipient:
“a charitable institution whose principal activity is one or both of these:
(a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;
(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners.”]
[LTN 174, 7/9]