A non-profit organisation needs to determine whether an individual is an employee, independent contractor or volunteer, as this status may affect the tax treatment of transactions between the organisation and the individual.
If your organisation engages workers, you can use this checklist to help meet your organisation’s Australian Government tax and superannuation obligations. It includes information on your obligations:
Your organisation may also be affected by other Australian Government, state and territory legislation. You can find information about these obligations at www.business.gov.au
Tip: To print a copy of the complete checklist, use the printable version.
Last Modified: Friday, 5 October 2007
Employees and other workers - overview & checklist for non-profit organisations