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  • Ancillary fund return instructions 2018

    These instructions will help you complete the Ancillary fund return 2018 (NAT 73640) (PDF 320KB)This link will download a file.

    Who should complete this form

    Complete this form if your ancillary fund is NOT a registered charity with the Australian Charities and Not-for-profits Commission (ACNC).

    If you are a registered charity with the ACNC you are required to answer some additional questions relating to your ancillary fund activities when completing the ACNC’s annual information statement. The ACNC annual information statement is the approved ancillary fund return for registered charities and the ACNC will provide ATO with the relevant data.

    Completing and lodging the return

    Download the Ancillary fund return 2018 (NAT 73640) (PDF 320KB)This link will download a file.

    Read these instructions on how to complete the return form:

    • You can type directly into the form, or you can print the form and write the information.
    • If typing, check you can save a copy of the completed form to your computer. Enter text into the first field, save and close the file, then re-open it to check the text you entered is displayed.
    • If you can't save the form, print a completed copy before you close it.
    • Print an additional completed copy for your records.
    • If writing, print neatly in BLOCK LETTERS using black pen.
    • Place X in all applicable boxes.
    • Insert whole dollars only, do not show cents.
    • Print and sign the form.

    If you need to lodge an amendment, write to us with details of the changes. Do not lodge another form.

    When we refer to the ancillary fund guidelines, we are referring to the Public ancillary fund guidelines 2011 as amended for public ancillary funds (public AFs) and the Private ancillary fund guidelines 2009 as amended for private ancillary funds (private AFs).

    When we refer to a 'fund' in these instructions, we are referring to an ancillary fund.

    When we refer to 'you' in these instructions, we are referring to you as the trustee of the ancillary fund.

    These instructions are not a guide to law on ancillary funds. They sometimes refer you to a guideline that specifically addresses an item in the return you are completing – this does not mean the guideline is all you need to consider regarding that item, or the operation of the fund.

    Note: Do not send the audit report and financial statements with the return unless you need to do so because of particular circumstances, such as winding up the fund or ceasing to be an ancillary fund.

    Penalties may be imposed for giving false or misleading information – penalties may also be imposed for non-compliance with the ancillary fund guidelines.

    See also:

    Relevant period

    An entity's income year for the purposes of tax law is usually the period of 12 months ending on 30 June each year.

    If you do not write any dates in this field, then your organisation will be treated as having a 1 July to 30 June income year.

    An entity that wishes to adopt a substituted accounting period (SAP) can only do so with the Commissioner of Taxation's approval.

    If your organisation has an approved SAP, you would have been sent a letter confirming your approved SAP.

    Any SAP must be approved by the Commissioner prior to lodgement of the return.

    Privacy

    We are authorised by taxation law to collect the information on this form and disclose it to other government agencies. This includes the personal information of the person authorised to sign the declaration.

    See also:

    Lodging the return

    Send the completed return form by the lodgment due date to:

    Australian Taxation Office
    GPO Box 9845
    IN YOUR CAPITAL CITY

    The address must appear as shown above.

    Section A: Fund information

    This section deals with identification of the fund.

    1. Name of fund

    Insert the name of the ancillary fund as it appears in the fund’s trust deed – for example, John Brown Foundation (not the trustee of the John Brown Foundation).

    2. Australian business number (ABN) of fund

    Insert the ABN of the fund.

    Make sure you use the ABN of the fund, not the ABN of the trustee of the trust.

    Information is collected for the purposes of the A New Tax System (Australian Business Number) Act 1999 and may be used to update your details on the Australian business register (ABR).

    3. Address for notices

    Insert the current postal address of the fund.

    4. Email address

    Insert the email address of the trustee.

    Note: Trustee details below apply to Q5 and Q6.

    Trustee details

    Details of the trustee to whom notices should be sent

    Each trustee of an ancillary fund should be a constitutional corporation; however, there are certain exceptions that allow individuals to be trustees of ancillary funds established prior to 1 October 2009 for private ancillary funds, and 1 January 2012 for public ancillary funds.

    A constitutional corporation is either:

    • a corporation to which paragraph 51(xx) of the Australian Constitution applies
    • a body corporate that is incorporated in a territory.

    A constitutional corporation would usually be registered with the Australian Securities & Investments Commission and have an Australian Company Number.

    Less frequently, it may be incorporated under a territory's associations' incorporation legislation and have an association or incorporation number.

    You must provide the details of the trustee to whom notices should be sent at either:

    • item 5 If the trustee is a constitutional corporation
    • item 6 If the trustee is an individual.

    5. If the trustee is a constitutional corporation, insert details here

    Insert the name of the constitutional corporation.

    Insert the Australian Company Number, association number or incorporation number of the constitutional corporation.

    Insert the tax file number (TFN) of the constitutional corporation.

    Insert the phone number (including area code) of the constitutional corporation.

    6. If the trustee is an individual, insert details here

    Insert the title, surname or family name, and given names of the individual.

    Insert the TFN of the individual.

    We are authorised by the Taxation Administration Act 1953 to collect your TFN.

    Insert the phone number (including area code) of the individual.

    Last modified: 11 Oct 2018QC 56961