Tax basics for non-profit organisations

This publication is also available in PDF (398KB) and paper format.

This version has been revised to take into account the changes to the law that have occurred since the publication was released in June 2007. If you are referring to a PDF version, you need to refer to the Addendum to Tax basics for non-profit organisations which outlines the legislative changes that have occurred.

Contents

Getting started
Is your organisation non-profit?
Tax concessions - an overview
Types of non-profit organisations
Registering your organisation
Endorsement requirements for charities and income tax exempt funds

Income tax
Income tax exemption
Taxable organisations
Consolidation
Refunds of franking credits

Goods and services tax
GST registration
GST concessions for non-profit organisations
GST concessions for charities, gift deductible entities and government schools
GST branches, groups and non-profit sub-entities
Grants and sponsorship

Employees and other workers
Employees, independent contractors and volunteers
Pay as you go withholding
Fringe benefits tax
Salary sacrifice arrangements
Superannuation guarantee
Eligible termination payments
Higher education debts
Employees and child support
Independent contractors and tax
Volunteers and tax

Fundraising
Deductible gift recipients
Tax deductible gifts
Tax deductible contributions
Workplace giving programs
GST
State/territory and local government regulations

Record keeping, administration and payment
Record keeping
Bank accounts and tax file number requirements
Proving eligibility for supplier discounts
Withholding in business transactions
Reporting and paying tax
Budgeting to pay tax

State/Territory government taxes and duties
Stamp duty
Payroll tax
Land tax
Contact details

Definitions

More information

Last Modified: Monday, 17 September 2007