Guide to company tax return for non-profit organisations 2010

This publication can be downloaded in Portable Document Format (PDF): download the Guide to company tax return for non-profit organisations 2010 (NAT 73512, 657KB).

About this guide

This guide has been prepared for non-profit clubs, societies and associations that are taxable, that is, non-profit organisations that are not exempt from income tax.

It helps these organisations complete the Company tax return 2010 (NAT 0656).

In this guide we discuss some common errors made by non-profit organisations when completing the return and the consequences of these errors.

We also provide guidance on how to complete related labels on the return correctly, including a worked example that uses the figures from case study 2 in our guide Mutuality and taxable income.

Read this guide in conjunction with: Mutuality and taxable income (NAT 73436) Company tax return instructions 2010 (NAT 0669).

Throughout this guide

Throughout this guide you will find important notes (look for the and symbols) that will help you with key information.

You will also find 'more information' boxes (look for the symbol), which will show any further steps you may need to take or supplementary information you may need to refer to.

We often refer to NAT numbers. A NAT number is a unique national identifying number we give each of our publications to keep track of them. You can use this number to search for publications on our website and quote the number over the phone when you ask for a publication to be sent to you.

For more information on how to access our publications and services, see Essential tax information for your non-profit organisation.