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Public benevolent institution “relief” via advocacy

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Published on 01 Dec 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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.

Author profile

Ian Murray
Ian is an Assistant Professor in the Faculty of Law at the University of Western Australia where he teaches in Taxation and Corporations Law and researches in the areas of Corporate Taxation and the intersection between Not-for-profit Law, Tax and Corporate Governance. He has a number of years' experience as a practitioner in relation to corporate and not-for-profit tax matters across resource taxes, income tax and stamp duty. In particular, he has been extensively involved in the taxation issues arising under native title agreements, including in relation to the benefits management structures established to hold native title payments. Ian's key current research project relates to the accumulation of income by not-for-profits. - Current at 26 February 2015
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