The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the ACNC’s view on the meaning and scope of the charity subtype of ‘Public Benevolent Institution’ (PBI) for ACNC purposes.
The Australian Taxation Office (ATO) administers the taxation implications of being a registered charity and the Public Benevolent Institution subtype of charity for Commonwealth purposes.
This Commissioner's Interpretation Statement should be read together with Appendix A, which sets out scenarios illustrating how the ACNC will apply this Commissioner’s Interpretation Statement in practice.