Income tax: is an institution which is established to provide advice and information to disabled persons a public benevolent institution?

Taxation Determination TD 92/197 considers whether an institution that is established to provide advice and information to disabled persons is a public benevolent institution.

TD 92/197 is replaced by Taxation Ruling TR 2003/5, which sets out the views of the Australian Taxation Office on what constitutes a public benevolent institution.