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.

How does your organisation apply for an ABN?

Your organisation can apply for an ABN:

• electronically through
• the Australian Business Register at www.abr.gov.au
• the Australian Government business website www.business.gov.au where you can also attend to other government obligations
• on a paper form, by phoning the Tax Office on 13 28 66, or
• through a tax agent, who will lodge an application using the electronic lodgment system.

For more information refer to Australian business number (ABN) – an overview for non-profit organisations ABN registration To obtain these publications, see More information.

Registering for GST and other taxes

If your organisation needs to register for GST, FBT or PAYG withholding, it can do so by selecting these options on the ABN application form.

If your organisation already has an ABN and needs to register for GST or other taxes, you will need to complete the form Add a new business account (NAT 2954) which is available by phoning 13 28 66.

For information about what taxes your organisation should register for, see: Goods and services tax Pay as you go withholding (for withholding from payments to employees) and withholding in business transactions. Fringe benefits tax.

It is important to keep your organisation’s registration details up-to-date.

Your organisation’s ABN details are recorded on the Australian Business Register and we use them in dealings with your organisation. The register includes information such as your organisation’s postal address, and it also helps us identify your authorised contact people. It is important that the information we hold is accurate and up-to-date.

As many non-profit organisations elect office bearers for an annual term, their authorised contact people often change from year to year. Please notify us of any changes to your organisation’s registration details. This helps us to protect your organisation’s privacy and provide office bearers with access to the information they need to perform their duties.

We suggest your organisation includes updating the register as an agenda item in its annual general meeting.

For more information refer to How do I ensure the Tax Office can speak to my organisation’s representative? (NAT 7605). To obtain this publication, see More information.

Public Officer If your organisation is a company or unincorporated association carrying on business in Australia, you need to appoint a public officer. You also need a public officer if your organisation is deriving income in Australia from property (for example, interest, rent or dividends). The position of public officer must always be filled. Under the law, a change in public officer must be notified within 28 days of your organisation becoming aware of the change.

Cancelling your organisation’s registration

If your organisation’s circumstances change, you may need to cancel its registration for one or more taxes.

In this case, you will need to complete the form Application to cancel registration (NAT 2955) to cancel your organisation’s registration for:

• ABN
• goods and services tax
• luxury car tax
• wine equalisation tax
• pay as you go withholding, or
• fuel tax credit.

You can obtain the application form and more information about cancelling registration by:

• phoning 13 28 66
• visiting our website or
• obtaining a fax by phoning 13 28 60.

Last Modified: Tuesday, 5 June 2007

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