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