Fringe benefits tax and income tax: is an organisation whose activities are predominantly charitable in nature always a 'public benevolent institution'?
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FOI status:may be releasedFOI number: I 1213919
|This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).|
- has as its main or principal object, the relief of poverty, sickness, suffering, distress, misfortune, destitution of helplessness:
- is carried on without purpose of private gain for particular persons;
- is established for the benefit of a section or class of the public;
- the relief is available without discrimination to every member of that section of the public which the organisation aims to benefit; and
- the aid is given directly to those in need.
4. The decision in The Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel 1891 AC 531, 3 TC 53 is authority for the view that a charitable organisation must fall under one (or more) of the following heads:
- for the relief of poverty;
- for the advancement of education;
- for the advancement of religion; or
- for other purposes beneficial to the community and not falling under any of the preceding heads.
Commissioner of Taxation
28 January 1993
public benevolent institution
Australian Council for Overseas Aid v F C of T
80 ATC 4575
11 ATR 343
Australian Council of Social Services Inc & Anor v Commissioner of Pay-roll Tax (N S W)
85 ATC 4235
16 ATR 394
Perpetual Trustee Company Limited v F C of T
(1931) 45 CLR 224
The Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel
 AC 531