Other tax issues - Income tax guide for non-profit organisations

This information forms part of the publication Income tax guide for non-profit organisations (NAT 7967). It is also available in PDF and paper format.

Tax issues that may arise

If you are a voluntary treasurer, office bearer or employee administering a non-profit organisation, you will need to familiarise yourself with the various tax issues that may have an impact on your organisation.

The Tax Office publication Tax basics for non-profit organisations (NAT 7966) provides an overview of tax issues for non-profit organisations. You can use it to find out:

• which taxes and concessions affect your non-profit organisation, and
• where you can find more detailed information.

A brief explanation of tax issues that may arise is listed below.

Sections within Tax issues that may arise

• Tax concessions - an overview
• Registering your organisation
• Refunds of franking credits
• Goods and services tax
• Employees and other workers
• Tax deductible gifts and fundraising
• Record keeping, administration and payment
• State government contacts