Private ancillary funds (PAFs) must submit a PAF return to us.


A PAF return is not an income tax return.

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PAFs must ensure that any benefit (money or property) bestowed is distributed only to a fund, authority or institution endorsed under Subdivision 30-B of the Income Tax Assessment Act 1997 as a deductible gift recipient (DGR) under item 1 of the table in section 30-15 of that Act. A benefit must not be bestowed on a fund, authority or institution that is endorsed as a DGR under item 2 of the table.

Further Information

The Australian Business Register at shows whether a DGR is covered by item 1 or 2.

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How to submit a PAF return for the 2010-11 financial year

The Private ancillary fund guidelines 2009 advise that a PAF will be required to lodge a return in the form approved by the Commissioner of Taxation for PAFs to use.

Further Information

For the period 1 July 2010 to 30 June 2011, or an approved substitute accounting period, the approved form is the Private ancillary fund return 2011 (NAT 73640, Portable Document Format, 240KB).

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You may type directly into this form before printing or you may print the form and write the information.

If typing, check you can save a copy of the completed form to your computer by entering text into the first field, save and close the file, then re-open it to check the text you entered is displayed.

If you cannot save the form, print a completed copy before you close it.

After you have completed and printed the form, you need to sign it.

Further Information

For help completing the PAF return, refer to the step-by-step instructions provided in the Private ancillary fund return instructions 2011 (NAT 73641).

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Do not submit the PAF's audit report and financial statements unless you are required to do so because of particular circumstances, such as the winding-up of the fund.

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Lodgment due date



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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The Commissioner sets the lodgment due date for the PAF return form through individual notices issued under section 163 of the Income Tax Assessment Act 1936.

The notices we will issue for the 2010-11 financial year will generally have a lodgment due date of 28 February 2012.

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If you are unable to lodge your return by the lodgment due date on the notice issued to you, phone us on 1300 130 248 before the due date to find out if you can arrange extra time to lodge.

Mail your completed PAF return to us before the lodgment due date at:

Australian Taxation Office
GPO Box 9845

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Failure to provide the completed return by the lodgment due date may result in the imposition of an administrative penalty.

Last modified: 19 Aug 2011QC 24272