Public consultation on Commissioner's Interpretation Statement - Closed

Public Benevolent Institution

The ACNC is seeking comments on the draft Commissioner’s Interpretation Statement: Public Benevolent Institutions.

The purpose of this Statement is to provide guidance to ACNC staff, charities and the public on the meaning and scope of the charity subtype of ‘public benevolent institution’ (PBI) for ACNC purposes. The Australian Taxation Office administers the taxation implications of being a registered charity and the PBI subtype of charity for Commonwealth purposes.

Please provide your written comments by COB 1 June 2016 by emailing

Download a copy of the statement below.

Making comment on policy issues

The ACNC is committed to working closely with our stakeholders and welcomes input from the community on policy issues.

To offer suggestions:

  • phone: 13 ACNC (13 22 62) weekdays
  • email:
  • write to:
    Policy Team
    Australian Charities and Not-for-profits Commission
    GPO Box 5108
    VIC 3001

Public consultation participation

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