Resources and publications

This guide is for people who are, or are thinking of becoming, board members of a charity registered with the Australian Charities and Not-for-profits Commission (ACNC). It focuses on good governance and how it helps charities in the context of their obligations.

This article evaluates the taxation concessions and other advantages that flow from being a charity and how these might apply to native title groups under the Native Title Act 1993 (Cth). Specifically, it examines the role of the Prescribed Body Corporate (‘PBC’) under the Native Title Act and the potential for, and limitations of, these bodies carrying on business, engaging in community development and accumulating funds whilst also having charitable status.