Compliance program 2011-12

Non-profit organisations

Income tax

• We reviewed the entitlement to tax concessions for 190 non-profit organisations. This resulted in raising liabilities of almost $10 million. We also revoked the charitable tax concession or deductible gift recipient status of 15 entities.
• We advised further five entities they were not exempt and requested them to lodge assessments.
• Twenty entities were required to undertake corrective action to maintain their concessional status.
• Almost 100 school building funds voluntarily revoked their deductible gift recipient status.
• We also reviewed the activities of 125 clubs, resulting in 25 clubs lodging original or amended assessments and five cases being escalated to audit to review their entitlement to status as an exempt sporting club.
• We checked 4,800 applications for refund of franking credits, with 120 applications varied down, protecting over $8 million in revenue.
• We checked almost 4,430 applications for endorsement as a charity or deductible gift recipient, and disallowed over 1,100. We completed around 130 private rulings and over 75 objections.

Superannuation

• In addressing employee complaints about unpaid superannuation we actioned around 180 superannuation guarantee cases involving not-for-profit employers. These activities raised over $3 million in unpaid superannuation and penalties.

GST

• We completed around 1,960 compliance interventions resulting in over $19 million of revisions in addition to around 730 internal reviews.
• We issued around 380 private rulings and other forms of interpretative advice to members of this market segment.

Sections within Appendix

• Introduction
• Individuals
• Micro enterprises
• Small-to-medium enterprises
• Large businesses
• Non-profit organisations
• Government organisations
• Tax practitioners
• Key specific programs
• More information