PCBU is an abbreviation for Person(s) Conducting a Business or Undertaking.
The term is frequently used in announcements and guidelines from Australian government bodies or other industry authorities. It is intended to capture individuals or collections of individuals who participate in organised ventures that may or may not have a profit motive. The purpose is to have a catch-all term for anyone carrying top-level responsibility for the conditions of work, to thereby assign them a duty of care under WHS laws and regulations.