Statements and returns for non-profit organisations

Activity statements for not-for-profits

Loding activity statements to report and pay obligations like GST, PAYG instalments, PAYG withholding and FBT.

Ancillary fund returns

Public and private ancillary funds (categories of deductible gift recipients) must lodge an annual information return.

Annual GST returns for not-for-profits

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 attached franking credits.

Income tax returns for not-for-profits

Some not-for-profit organisations are exempt from income tax and others are taxable and may need to lodge a tax return.

Not-for-profits and the Common Reporting Standard

Under the Common Reporting Standard, NFP financial institutions must report information on foreign tax residents.

PAYG withholding for not-for-profits

If your NFP has employees, register for and pay PAYG withholding and withhold amounts from salary and wages.