Public Benevolent Institution 'Relief' Via Advocacy

Research output: Contribution to journalArticlepeer-review

Abstract

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.
Original languageEnglish
Pages (from-to)379-382
JournalTaxation in Australia (Blue Edition)
Volume56
Issue number6
Publication statusPublished - Dec 2021

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