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The ACNC has published an updated version of its Commissioner’s Interpretation Statement (CIS) on Public Benevolent Institutions (PBIs).
This follows extensive consultation with the charity sector, and legal and professional advisers.
The updated PBI CIS explains our view of how a PBI is defined, and how we apply that definition when we consider applications for charity registration with that charity subtype.
The updated CIS also takes into consideration the 2024 judgement of the Full Court of the Federal Court on Equality Australia’s PBI status.
Importantly, and in line with the Full Federal Court decision, the PBI CIS makes clear that the ordinary meaning of PBI will continue to evolve over time, and that the Commissioner takes a contemporary approach and will consider contemporary ways organisations look to relieve benevolent needs.
ACNC Commissioner Sue Woodward AM thanked those that participated in the consultation – which included the public release of an exposure draft, as well as consideration of feedback from the charity sector and through ACNC stakeholder forums.
‘Our updated statement incorporates feedback from our sector and adviser consultations on this topic, and importantly, recognises that the definition of a Public Benevolent Institution is evolving and will change over time,’ Ms Woodward said.
‘Interestingly, the term Public Benevolent Institution isn’t defined by legislation, which makes our interpretation especially important. There will always be grey areas – we look at each application on its particular facts and take a holistic view of the circumstances.’
‘The refreshed guidance includes examples of how we will apply the statement in practice, with the hope that this will assist would-be applicants to more accurately assess if they are likely to be eligible to be registered under this charity subtype. The updated statement will also help those who provide professional advice to charities,’ she said.
The ACNC has also published a compendium of issues raised through stakeholder submissions, alongside an outline of our responses.
The updated Commissioner's Interpretation Statement: Public Benevolent Institutions applies from 29 September 2025.