Reporting and paying tax - Tax basics for non-profit organisations

How often to lodge

Your organisation lodges an activity statement monthly, quarterly or annually – we specify how often on the form. We also preprint information showing the period covered by the activity statement for each of its obligations.

We tell you on the activity statement when to lodge and pay. If your organisation reports and pays quarterly, the due dates are:

Quarter 1 - July August and September	due 28 October
Quarter 2 - October, November and December	due 28 February
Quarter 3 - January, February and March	due 28 April
Quarter 4 – April, May and June	due 28 July

If a tax agent prepares and lodges quarters 1, 3 or 4 or you lodge via an approved secure electronic method then a later lodgement and payment due date may apply.

If your organisation reports and pays monthly, its activity statement and payment is due on the 21st day after the end of the month. For example, your organisation’s July monthly activity statement is due on 21 August.

If your organisation reports and pays annually, its annual GST return and payment are due at the same time as its income tax return. If your organisation is not required to lodge an income tax return, then it must lodge and pay its annual GST return by 28 February.

If the due date falls on a weekend or public holiday, you can lodge your form and make any payment due on the next business day without penalty.

If you are unable to lodge or pay on time please phone us on 13 11 42 to discuss.

Refer to the following activity statement instructions: PAYG Instalments (NAT 7393) PAYG Withholding (NAT 7394) GST (NAT 7392) WET (NAT 7390) LCT (NAT 7391) FBT (NAT 7389) To obtain these publications, see More information.

Do your activity statements online

There’s now an easier way for non-profit organisations to do their activity statements – the Business Portal.

The portal is a new part of the Tax Office website that gives you free, secure online access to your organisation’s tax details. This means less time on the phone finding out about your organisation’s tax affairs.

Using the Business Portal, you can:

• view your accounts online (including activity statements, income tax and fringe benefits tax)
• request transfers and refund of credit amounts
• view and update some of your organisation’s registration details, and
• send and receive secure messages.

To find out more, visit www.ato.gov.au/onlineservices

Payment options

The Tax Office offers several different payment methods.

Payment by electronic means is the preferred method for the Tax Office to receive payments. Tax payments can be made electronically by BPAY®, direct credit or direct debit. They can also be posted to us or made at Australia Post outlets.

BPAY

Use your financial institution’s phone or internet banking service to transfer funds from your cheque or savings account. You need to quote the Tax Office biller code (75556) and use your EFT code as the customer reference number.

® Registered to BPAY Pty Ltd ABN 69 079 137 518

Direct credit

You can electronically transfer funds to the Tax Office’s direct credit bank account using online banking facilities. Use BSB 093 003, Account number 316 385 and record your EFT code in the Reference or Description field. This will ensure the payment is correctly recorded on your tax account.

Direct debit

You can have your tax liability electronically debited from a nominated financial institution account – but not a credit card account. To establish a direct debit you will need to complete and send a direct debit request (NAT 2284) form to us. Phone 1800 802 308 for a direct debit request form and/or details.

Mail payments

You can mail a cheque or money order to the address printed on the payment slip forwarded by us. If a payment slip is not available, you will need to provide your full name, address, phone number, type of tax being paid and your tax file number or ABN. Forward this information and your payment to the appropriate address as shown below.

If you live in WA, SA, NT, TAS, or VIC, send to:	If you live in NSW, ACT, or QLD, send to:
Australia Taxation Office Locked Bag 1936 ALBURY NSW 1936	Australian Taxation Office Locked Bag 1793 PENRITH NSW 1793

Cheques and money orders should be for amounts in Australian dollars and payable to ‘Deputy Commissioner of Taxation’. They should be crossed ‘Not Negotiable’ and must not be post dated. Do not attach pins or staples to your cheque.

Post office

If you have a pre-printed payment slip with a barcode, you can pay in person at any Australia Post outlet by cash, EFTPOS or cheque. Limits apply to cash and EFTPOS transactions. Cheques should be for amounts in Australian dollars and payable to ‘Deputy Commissioner of Taxation’. They should be crossed ‘Not Negotiable’ and must not be post dated.

For more information about:

• BPAY, direct credit payments, mail payments and post office payments, phone 1800 815 886 or send an email to payment@ato.gov.au
• direct debit payments, phone 1800 802 308 or send an email to eft-information@ato.gov.au

Payments cannot be made in person at any Tax Office branch or Tax Office Shopfront site.

We do not accept payment by credit card.

Voluntary payments

If you want to make a voluntary or early payment to offset a future liability, you can do so by BPAY or direct credit using your EFT code, or by ordering a book of personalised payment slips by phoning us on 13 11 42.

Last Modified: Tuesday, 5 June 2007

Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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