Registering your organisation - Tax basics for non-profit organisations

Who is entitled to an ABN?

To be entitled to an ABN, your organisation must be:

• a company registered under the Corporations Act 2001
• an entity carrying on an enterprise in Australia
• an entity that, in the course or furtherance of carrying on an enterprise, makes supplies that are connected with Australia
• a government entity
• a non-profit sub-entity (for GST purposes), or
• a superannuation fund.

Entities can include charities, non-profit clubs, societies and associations.

An enterprise includes an activity or series of activities performed by:

• a charitable institution
• a trustee of a charitable fund
• a religious institution
• a gift deductible entity, or
• an income tax exempt fund.

Your organisation must have an ABN if it is seeking endorsement: as a tax concession charity or income tax exempt fund, and/or as a deductible gift recipient.

Last Modified: Tuesday, 5 June 2007