The AAT has held that Sea Shepherd Australia Limited, whose activities include "campaigns" to protect whales from whaling fleets by obstructing the whalers' activities so as to prevent them killing and injuring the whales, is not entitled to be endorsed as a deductible gift recipient for the purposes of s 30-125 ITAA 1997.
Specifically, the AAT held that Sea Shepherd Australia Limited did not satisfy the terms of Item 4.1.6 of the table in s 30-45(1) ITAA 1997, namely:
"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."
Sea Shepherd Australia Limited's submissions that it satisfied para (a) of the item were rejected. It did not press reliance on para (b) at the hearing.
Sea Shepherd Australia Limited and FCT  AATA 520 (AAT; Middleton J, F J Alpins DP and E Fice SM; 7 August 2012).