A-Z index

Your workers

Obligations to workers
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.
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.
Worker checklists
Use the appropriate checklist for your not-for-profit organisation to know how to meet tax and super obligations for its workers.
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.