Resources and publications
Displaying 1 to 2 of 2 results.
| Title | Author /s | Summary | Date | Tag(s) | Type |
|---|---|---|---|---|---|
| Commissioner’s statement on PBIs | Australian Charities and Not-for-profits Commission | 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. |
Government, NFP (Not-For-Profit) | Article / paper | |
| To be, or not to be, a charity: that Is the question for Prescribed Bodies Corporate under the Native Title Act | Dr Fiona Martin | 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. |
Business, Charity, Native Title Act, PBCs (Prescribed Body / Bodies Corporate) | Article / paper |