Income tax and fringe benefits tax: public benevolent institutions

TR 2003/5 examines the meaning of the expression 'public benevolent institution'. It also considers when a public benevolent institution is a charitable institution, and considered to be 'in Australia' for gift deduction purposes, under the Income Tax Assessment Act 1997 .

Guidance from the Australian Charities and Not for profits Commission on the meaning and scope of a 'public benevolent institution' is available in Commissioner's Interpretation Statement: Public Benevolent Institutions (CIS 2016/03) and accordingly, TR 2003/5 is withdrawn without replacement.