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Charity begins on the phone

Charity begins on the phone

By Jennifer Batrouney and Angela Lee

Technology 


The Victorian Supreme Court held that the TIO, which operates an industry ombudsman scheme to provide a free and independent dispute resolution service for small business and residential consumers of telephone or internet services, has a dominant purpose that is 'charitable' within the legal/technical meaning of that term. Snapshot: In TIO, the Victorian Supreme Court held that the TIO is exempt from payroll tax because, relevantly, its dominant purpose is charitable. TIO appears to be the first reported decision in any common law juri

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