Remembering Ann Lodge

Ann Lodge: the single mother who challenged taxation legislation in the High Court

CSMC is known for being an organisation that has delivered powerful advocacy and support for single mothers for 57 years. It was established by single mothers for single mothers, thanks to the dedication and hard work of our founders. Recently, one of those women, Ann Lodge, passed away and CSMC pays tribute to her and the lasting impact of her life and work. 

Ann was a well-travelled young professional working as a law clerk when she became a single mother. She continued to use her maiden name – going by Miss Lodge – which was exceptional for single mothers at the time; generally most would take on a ‘married name’ to avoid the worst prejudices.  

She attended early meetings of Unmarried Mothers’ Branch of Parents without Partners, which would grow to become the Council of Single Mother and her Child. 

Co-founder Rosemary West described Ann at her recent funeral: “Ann was always amazingly brave and intelligent and she was a tower of strength in the early days of the CSMC, bringing her abundant common sense and her sense of humour to the many issues that beset us then… you would trust her with your life.” 

Years later, Ann reflected on joining the group: 

“I’m not much of a ‘groupy’ person and I didn’t want to join but my daughter was outgoing, and I thought that I must go and meet other people – my family are all in England,” Ann said. “When I got there, they were all such interesting people that I stayed.” 

Our founders were interesting, and active people! The group quickly got to work, setting advocacy goals to campaign for legal, economic, and social equality for single mothers and their children. As far as they knew, this was the first single mothers’ self-help group in the world. 

There were many challenges and Ann was a key contributor to debates and decisions. Perhaps one of the most contentious areas was the question of what stance to take on abortion. Unsurprisingly, members views were diverse, reflecting those of society. 

“We were going at it hammer and tongs and I knew there was never going to be any agreement,” Ann reflected. “So I said, ‘Our policy on abortion will be that we have no policy on abortion.’ They all agreed to it.” 

CSMC was fighting to secure rights for single mothers and their children, largely focused on the need for social security support. Prior to 1973, single mothers were making do with miniscule government payments that were confusing, difficult to access, and inadequate.  

Ann’s interest was the challenges employed single mothers faced. At this time, governments were keen to compel single mothers back to work as soon as possible, without providing subsidised childcare or making childcare a taxable concession.  

Ann determined she could change this. In 1972, Ann attempted to claim her childcare fees as a tax deduction, expenses that were critical for single mothers (and other women) to work but largely irrelevant to male workers. Ultimately, she took her case all the way to the High Court. 

This was an extraordinary choice – a 38-year-old single mother, with a four-year-old daughter and no family in Australia, bringing a High Court case against the Federal Commissioner of Taxation in order to make childcare fees a recognised tax deduction. 

Ann did not win, but she did expose the unfairness of a system that allowed employees – such as men in office jobs – to claim expensive lunches and other entertainments but would not allow a single mum to claim ‘nursery’ fees for the care of her child while she worked. 

The case generated a lot of publicity; Ann appeared on television and radio, and the case was widely covered, including by Women’s Day magazine. 

CSMC members supported Ann, and a friend set up a fund to receive donations for legal support, but it was her case, not a CSMC action. Ann was personally liable for legal expenses – potentially both sides’ if she lost, and yet she calmly took on this battle. Rosemany reflected on this risk in her eulogy:  

“I remember with great admiration and affection the day I spent with her in the High Court – for at least the final day of her case in pursuit of her tax deduction claim for your childcare expenses. She had a QC whose fee for the four-day hearing – $4000 per day – was exactly the value of her Richmond house. So our hearts were in our mouths – mine was anyway. (Ann was calm and composed). 

“The decision went against us and we – at least I – was in shock. Then the barrister handed Ann a note to say that because of the constitutional significance of this case, his fees were pro bono. Whew: the relief.”  

Most of the funds raised were not needed and were donated, as agreed, to the Children’s Protection Fund.  

The case had been so significant in their lives that Ann’s daughter Deborah had concluded that going to the High Court and talking to media was something everyone did! However, as Deborah noted in her eulogy, “The deductibility of an essential cost to working women is still not resolved.” Only last year has this issue again be raised in a forthcoming legal case against the ATO.

Ann’s courage and determination in bringing and persisting with this landmark case makes her a notable Australian single mother. With this case, she also created an early public interest challenge to our taxation laws and a precedent which has gradually led to further changes.  

Vale Ann who died 28 December 2025 in Castlemaine Victoria. Her legacy lives on in the rights and dignity of every single mother in Australia. Our condolences to her daughter, Dr Deborah Staines.