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Published: 11 January 2017

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Defining a PBI and its scope

The ACNC has issued its final Interpretation Statement on Public Benevolent Institutions (PBI).  PBIs are a special class of charity that can obtain additional tax concessions from the Australian Taxation Office.  Around 16% of registered charities are PBIs. 

The Interpretation Statement provides guidance on the ACNCís view of the meaning and scope of the PBI subtype.  The final statement is similar to the draft version but has been altered and expanded to provide greater clarity, particularly for new entities and for PBIs operating overseas.




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