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Commissioner’s Interpretation Statement: Public Benevolent Institutions and Commissioner’s Interpretation Statement: Health Promotion Charities

The Tax Institute welcomes the opportunity to make a submission to the Australian Charities and Not-for-profits Commission (ACNC) in relation to the draft Commissioner’s Interpretation Statement: Public Benevolent Institutions (draft CIS PBI) and draft Commissioner’s Interpretation Statement: Health Promotion Charities (draft CIS HPC).

In the development of this submission, we have closely consulted with our National Not-forprofit Committee to prepare a considered response that represents the views of the broader membership of The Tax Institute.

Given that the draft CIS PBI will effectively replace the existing Commissioner’s Interpretation Statement: Public Benevolent Institution (CIS 2016/3), it is important to ensure that charities will continue to have access to the relevant information and be able to effectively transition from the existing guidance to the new guidance. In particular, this will involve ensuring that any existing eligibility requirements continue to be in place, unless evidenced by case law. Otherwise, charities may risk being unfairly penalised for following and applying historical ACNC guidance.

It is also important for the ACNC to ensure that if the Commissioner’s Interpretation Statement: The Hunger Project Case (Hunger Project Case CIS) is withdrawn, no analysis is lost from the existing guidance.

We support the replacement of the Commissioner’s Interpretation Statement: Health Promotion Charities (CIS 2015/1) with the draft CIS HPC. The addition of examples for when an institution could register as a health promotion charity (HPC) are as particularly useful from the perspective of a new organisation considering their eligibility.

Submission prepared by:

The Tax Institute

Submitted to:

Deborah Jenkins
Acting Commissioner
Australian Charities and Not-for-profits Commission

For more information, contact:

Julie Abdalla, FTI
Tax Counsel, The Tax Institute
(02) 8223 0058

Published: 2 September 2022

Tagged
  • Concessionally taxed entities
  • Charities
  • Not-for-profits