Resources and publications

This guide is for people who are, or are thinking of becoming, board members of a charity registered with the Australian Charities and Not-for-profits Commission (ACNC). It focuses on good governance and how it helps charities in the context of their obligations.

For native title holders, the ability to exercise native title rights for commercial purposes is crucial to full and meaningful participation in the social, cultural and economic life of Australia. This article examines the extent to which native title gives its holders the power to manage resources, govern their use and exploit them commercially.

Outlines the treatment of income tax under native title agreements

An outline of some of the legal issues surrounding PBCs charging fees for service and what PBCs can and cannot charge fees for.

This article evaluates the taxation concessions and other advantages that flow from being a charity and how these might apply to native title groups under the Native Title Act 1993 (Cth). Specifically, it examines the role of the Prescribed Body Corporate (‘PBC’) under the Native Title Act and the potential for, and limitations of, these bodies carrying on business, engaging in community development and accumulating funds whilst also having charitable status.