Notifying us of changes to your not-for-profit

Changes to your NFP

Your NFP is legally required to tell the Registrar of the Australian Business RegisterExternal Link (ABR) within 28 days of any changes to your registration details, including:

• entity name or registered business name (registered with the Australian Securities and Investments Commission)
• postal or email address and phone number
• associates (person who can set up access to the ABR).

You need to have up-to-date associate details to set up and access the NFP self-review return in Online services for business. Maintaining your other registration details means we can send you reminders and inform you about important changes impacting the NFP sector.

We suggest including an agenda item to update your registration details at your annual general meeting (AGM).

Closing your NFP

If your NFP is no longer operating, you must notify the ATO and cancel the Australian business numberExternal Link (ABN). Before you cancel the ABN, ensure your NFP has met any lodgment, reporting and payment obligations it has with the government agencies it deals with.

How to notify us of changes

There are different methods for notifying us of changes depending on whether you are a current associate or a newly appointed associate.

Current associates

If you're an associate currently authorised on ATO records to make changes on behalf of your organisation, the quickest and most convenient way to update your registration details is online:

• Australian Business RegisterExternal Link
• Online services for businessExternal Link
• Online services for agentsExternal Link

If you're the current associate and do not have online access, you can contact the ABR by phoneExternal Link.

Newly appointed associates

If you're a newly appointed associate and the prior associate is unknown or uncontactable, you can only notify us of your appointment by completing the downloadable paper form Change of registration details (NAT 2943, PDF 411KB)This link will download a file

Note: The form states that only a person currently on our records can complete it. However, we will accept the form from a newly appointed associate if you provide evidence of your approved appointment. This includes meeting minutes or notification from your committee or board that reflects your appointment.

How to complete and submit the form

1. Open the Change of registration details (NAT 2943, PDF 411KB)This link will download a file form on your computer or device.
2. Refer to Sections in the form for guidance on how to complete it. To successfully set up access to ATO online services, you must complete sections A, D, F and H.
3. Complete the fillable PDF form on your device and print it. This will help avoid any processing delays. If you can't complete the PDF on your device, print the form and complete it by hand using a black or dark blue pen and BLOCK LETTERS.
4. Review the completed PDF form for accuracy and sign the declaration.
5. Attach evidence of authorisation changes, such as meeting minutes or notification from your board or committee to the back of the printed form.
6. Post the form to

AUSTRALIAN TAXATION OFFICE
PO BOX 3373
PENRITH  NSW  2740

While we try to process applications within 28 days, allow up to 4–8 weeks for us to notify you via email to confirm we have processed your form, or to contact you if we need more information. Ensure you have updated your email address in Section D, to receive this confirmation.

If you're waiting for your form to be processed to set up access to lodge your NFP self-review return online, we will accept submission of your form as evidence that you're actively working to meet this obligation.

Sections in the form

Ensure each section is completed accurately. To successfully set up access to ATO online services, you must complete Sections A, D, F and H.

Section A – Entity information – this section is compulsory

You must complete this section with your entity's information so the ATO can identify your NFP organisation to process the form. Include the date of effect for any changes to details in the remaining sections.

Section B – Do you want to change the entity's name?

Use this section if you want to change the entity's name. The entity's name is the name that appears on all official documents or legal papers. It may be different from the name that the entity trades under.

Section C – Do you want to update the entity's business activity details?

Use this section if you want to change the entity's activity details. Select the main industry your NFP organisation operates in and describe the main activity from which it derives most of its income.

Section D – Do you want to update the entity's address details?

Use this section if you want to update your postal and email addresses. We need a current email address to notify you that your updated ABN details have been successfully processed.

Section E – Do you want to update the entity’s contact person?

Use this section if you want to update your organisation's authorised contact details and could not complete this online or over the phone.

Authorised contacts only have authority to contact the ATO regarding the nominated matters for this section. Place an 'x' in the Income tax box at question 12 to allow the authorised contact to speak to the ATO about your organisation's NFP self-review return.

Authorised contacts cannot set up access to Online services for business to lodge the NFP self-review return.

Section F – Do you want to update the entity's associate details?

Use this section if you want to change associate details.

Associates can be an office bearer of an association, director, public officer, partner or trustee.

Note: you must complete this section to enable you to successfully set up access to ATO online services for business to lodge your NFP self-review return.

For step-by-step guidance on how to set up the other online access you'll need to lodge the return, see the NFP self-review return - update, connect and lodge.

Section G – Do you want to update the entity's financial institution account details?

Use this section if you want to change your account details. You need up to date account details so the ATO can refund money owed to your NFP organisation.

Section H – Declaration

The newly appointed associate from Section F should sign the declaration.

Note: the form states that only a person currently on our records can complete it and sign the declaration. However, we will accept the form from a newly appointed associate if you attach evidence of your approved appointment to the back of the form.

 

What evidence should I provide?

Your evidence must:

• be in the form of meeting minutes (normal or annual general meeting) or a letter from your board or committee
• include the name, position held and phone number of the newly appointed associate signing the form
• include the names and positions held of all current board or committee members, as we may contact them to verify information
• be attached to the back of the form to prevent processing delays.

Your evidence does not require:

• newly appointed NFP associates and committee or board members to be currently listed on ATO records
• any signatures, as the newly appointed associate is required to sign Section H declaration on the form
• letterhead format for printed minutes or letters.

Note: a printed email will not be accepted.