Income tax essentials

Only certain non-profit organisations are exempt from income tax, many are taxable. This page provides information on endorsement requirements for charities, self-assessing exemption and concessions for non-profits organisations that are taxable.

Basic topics

Getting started

Frequently asked questions

Advanced topics

Working out if your organisation is exempt

Endorsement of charities & funds

Calculating taxable income

Capital gains tax

Consolidation

Bartering and barter exchanges

Business transactions involving bartering will result in tax obligations.

Guide to company tax return for non-profit organisations 2012

This guide is for taxable non-profit clubs, societies and associations. It helps them complete the company tax return and explains some common errors and their consequences when completing related labels. NAT 73512.

Mutuality and taxable income

This guide explains the principle of mutuality and helps non-profit clubs, societies and associations calculate their taxable income. (NAT 73436)

Non-profit tax payable calculator

This calculator helps non-profit clubs, societies and associations calculate tax payable on their taxable income.

Capital gains tax and non-profit organisations

This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281.

Tax aspects of incorporating a non-profit organisation

If you are considering incorporating your non-profit organisation, the document Tax aspects of incorporating your business provides useful information on the tax consequences of incorporation.

Consolidation - Tax basics for non-profit organisations

Briefly explains consolidation provisions for corporate groups. Certain entities are excluded from accessing these provisions.

Does your organisation have to pay income tax?

This factsheet explains the steps for working out the income tax status of your organisation. NAT 7194

Income tax exemption and sporting clubs

This guide is for office bearers and advisers of non-profit clubs to use when self-assessing if their club is exempt from income tax as a society, association or club established for the encouragement of a game or sport.

Endorsement process for income tax exempt funds

This fact sheet outlines the endorsement process for non-charitable funds to apply to us to access income tax exemption.

Endorsement to access charity tax concessions

This guide explains the tax concessions available for endorsed charities and how to work out if your charity is eligible for endorsement for income tax, fringe benefits tax and GST charity tax concessions.

Income tax exempt charity status tool

This tool helps endorsed charities review their entitlement to income tax exemption.

Income tax - frequently asked questions

Answers to frequently asked questions about non-profit organisations and income tax, including exemption.