Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission

This matter concerned an application by Global Citizen Ltd (GCL) to be registered as a Public Benevolent Institution (PBI) with the Australian Charities and Not-for-profits Commission (ACNC). GCL, previously registered as a charity for advancing education, sought to change its subtype to PBI to become a Deductible Gift Recipient (DGR) and thus eligible to apply for grants from ancillary funds. The Commissioner of the ACNC had refused GCL's application, and GCL sought a review of this decision before the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether GCL was entitled to be registered as a PBI under section 25-5(1), Item 14 of the Australian Charities and Not-for-profits Commission Act 2012 (Cth). This required the Tribunal to determine if GCL was organised or conducted for the relief of poverty, sickness, destitution, or helplessness, and whether it satisfied the criteria for being a "public" and "benevolent" institution. The Tribunal considered the ordinary English meaning of these terms, noting that "public" did not necessitate government involvement and that beneficiaries could be located outside Australia, while "institution" could encompass various entities.

The Tribunal reasoned that GCL's activities, undertaken in collaboration with other entities within the Global Citizen Network and various non-governmental organisations, were directed towards securing commitments, particularly financial ones, from governments and philanthropists to international organisations engaged in poverty relief. Evidence, including letters from international organisations like the Global Polio Eradication Initiative, Gavi, and The Global Fund, acknowledged GCL's role in facilitating these commitments. The Tribunal found that GCL was organised for the purpose of relieving poverty, citing its efforts to secure funding for international aid and assistance programs. Consequently, the Tribunal concluded that GCL met the criteria for registration as a PBI.