A-Z index

Your workers

Your obligations to workers and independent contractors
You need to understand the various obligations to your not-for-profit organisation's workers. These include PAYG withholding, super guarantee, fringe benefits tax, salary sacrifice arrangements, ETPs and state and territory payroll tax.
Your volunteers
Find out about the tax treatment of dealings that commonly occur between not-for-profit organisations and volunteers. For example, whether your organisation can claim GST credits when it reimburses a volunteer for expenses they have incurred in carrying on the organisation’s activities.
Your workers
A non-profit organisation needs to determine whether its workers are employees, independent contractors or volunteers, as this status may affect the tax treatment of transactions between the organisation and the worker.