Registering your organisation - Tax basics for non-profit organisations

This information is part of our guide Tax basics for non-profit organisations. The information has been updated with changes that have occurred since the publication was released in June 2011.

To access various concessions and comply with your organisation's tax obligations, your organisation may need to register for an Australian business number (ABN), goods and services tax (GST), fringe benefits tax (FBT), pay as you go (PAYG) withholding or other taxes.

Charities, including PBIs and HPCs, need to be registered with the Australian Charities and Not-for-profits Commission (ACNC) to access charity tax concessions.

What is an ABN?

An ABN is a single identifier that non-profit organisations use to:

• register for GST and claim GST credits
• register for PAYG withholding
• deal with investment bodies
• apply to us for endorsement as a deductible gift recipient, tax concession charity or income tax exempt fund
• interact with other government departments, agencies and authorities
• interact with us on other taxes, such as FBT.

Your organisation's ABN registration details become part of the Australian Business Register. The publicly available information on this register allows people to find out whether the entities they are dealing with:

• have an ABN
• are registered for GST
• are endorsed charities or income tax exempt funds and/or are endorsed as deductible gift recipients.