A-Z index

Statements and returns for non-profit organisations

Activity statements
Not-for-profit organisations use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax.
Ancillary fund returns
All public and private ancillary funds must lodge an annual information return.
Annual GST returns
A not-for-profit organisation may be able to report and pay its GST annually.
Franking credit refunds
Not-for-profit organisations that receive franked dividends may be entitled to a refund of the attached franking credits.
Fringe benefits tax returns
Not-for-profit employers must assess their fringe benefits tax (FBT) liability and lodge an annual FBT return.
Income tax returns
While some types of not-for-profit organisations are exempt from income tax, others are taxable and may need to lodge an income tax return.
PAYG withholding
If a not-for-profit organisation has employees it needs to register for PAYG withholding and withhold amounts from salary and wages and pay those amounts to us.
Statements and returns
Non-profit organisations have similar reporting obligations to businesses, covering their income tax (if not exempt) and other obligations such as GST, fringe benefits tax and pay as you go. Ancillary funds must lodge an annual return.