Australian Charities and Not for Profit Commission

The Australian Charities and Not-for-profits Commission (ACNC) is responsible for determining charity status for all federal tax purposes. As part of its status determinations, the ACNC also decides whether a charity is a public benevolent institution (PBI) or health promotion charity (HPC).

The ACNC will be responsible for administering tax concessions relevant to charities, including:

• income tax exemption
• Fringe Benefits Tax (FBT) rebate or exemption
• Goods and Services Tax (GST) charity concessions
• Deductible Gift Recipient (DGR) status.

The ATO remains responsible for deciding eligibility for charity tax concessions and other Commonwealth exemptions and benefits. A charity must be registered with the ACNC before it can receive any charity tax concessions from the ATO.  For more information concerning charities and taxation, visit the ACNC website at www.acnc.gov.au.