Income tax: would a government department or agency qualify for public benevolent institution (PBI) status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936 ?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1217754
Notice of Withdrawal
1. Taxation Determination TD 94/73 sets out whether a government department or agency would qualify for public benevolent institution status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936.
Commissioner of Taxation
4 June 2003
NO NAT 92/5746-2
public benevolent institutions
ITAA item 411 of table 4 in 78(4)
Legal Aid Commission of Victoria v. Commissioner of Payroll Tax (Vic)
92 ATC 2053
23 ATR 1148
Tangentyere Council Inc v. Commissioner of Taxes (NT)
92 ATC 4313
23 ATR 370
Metropolitan Fire Brigades Board v. FCT
91 ATC 4052
21 ATR 1137