Public benevolent institution relief via advocacy
Source: Taxation In Australia Journal Article
Published Date: 1 Dec 2021
The recent decision of Global Citizen Ltd and Commissioner of the ACNC demonstrates that an entity can be a public benevolent institution (PBI) that relieves poverty, even if the means of achieving this is through education, advocacy and lobbying. It therefore builds on the earlier FCT v Hunger Project Australia case in explaining the ways in which PBIs can indirectly relieve need. Despite being an AAT decision, the case is likely to be highly influential as it is the first decision centred on PBI advocacy, the tribunal
members are very experienced in the area, and the Australian Charities and Not-for-profits Commission has not appealed.
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Details
- Published By: Ian Murray
- Published On:1 Dec 2021
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