hkhrm comment on charity consultation

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1 慈善組織諮詢文件摘要 香港人權監察主席 莊耀洸律師 2011719

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A 50 page slide to explain the possible danger of the law to limit freedom of express and association.

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  • 1

    2011719

  • 2

    1. 3-112. 2003 12-153. 20116

    16-18, 22-24, 26-45

    4. 19-21, 25, 46-49

  • 19951219962:

    (1998),422

    3

  • z Bethune House Migrant Womens Refuge

    Edwina Antonio(

    1999913)

    4

  • : 2000923

    () (200126)

    5

  • 1992

    (200125) (200126) (200129)

    6

  • z

    (2001.2.6, 2002.3.6)

    z (2001.4.16)

    7

  • 19982001207

    1998412001131207 (2001.2.5, A200129)

    8

  • z

    (2006.10.25)9

  • z 2008.5.12 3500

    z 2010.4.263500

    z (2010.5.10)

    10

  • z

    z www.wisegiving.org.hk(2011.1.8)

    11

  • 2003 13.

    14.

    12

  • 2003(a)

    (b)

    (c)

    (d)

    13

  • 2003: : z

    z

    14

  • 20116

    http://www.hkreform.gov.hk

    15

  • z

    1891Income Tax Special Purposes Commissioners v Pemsel

    z (1)z (2)z (3)z (4)(2.3)

    16

  • z

    z

    (2.5)

    17

  • z :z :

    (5.25)

    18

  • : 49.

    50.

    19

  • : (15.9.2005)2. z

    4. 4.1 z 4.2 z

    (IFSW) (IASSW)20

  • 26(2):

    :

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    23

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    (h)(i)(j)(k)

    (l)(m)(4)(5.56)

    24

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    4.

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    z (p)

    z (p)

    (c)(5.63)

    26

  • 20058(2)

    (a) (i)

    (ii)

    (b)

    (5.65)

    27

  • 2005?

    (5.71)28

  • z

    (5.92)

    29

  • z

    30

  • McGovern v Att-Gen

    Slade J(5.103)

    31

  • (5.103)

    32

  • campaigningpolitical activityC4

    (5.107)

    33

  • z

    (5.108)z

    (5.109)

    34

  • z Aid/Watch Incorporated v Commissioner of Taxation2010

    PemselAid/Watch(5.111)

    35

  • z PemselMcGovern v Attorney-General (5.111)

    36

  • (5.112)

    37

  • z 724

    $50,000(7.31)

    z (7.33)

    38

  • z

    (8.34)

    z

    (8.36)

    39

  • 12:12:

    (1)(1) (2)(2)

    (3)(3) (4)(4)

    40

  • z(12.26)

    41

  • z (12.28)

    42

  • z

    (12.33)

    43

  • (12.39)

    44

  • 20:20:

    (1) (2)

    (3) (12.44)

    (12.45)

    45

  • 1. 2. //:

    3. :

    46

  • :1. 2. 3. (

    )4. ()

    47

  • :1. (

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    3.(?)

    48

  • 1.

    ()

    2.

    3. (())

    4. 49

  • 50

    z:[email protected]://www.hkhrm.org.hkz20117191800