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 ?

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.

TD 94/73 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.