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  • Registered religious institutions: access to tax concessions

    Registered religious institutions may be entitled to the following tax concessions:

    • income tax exemption
    • fringe benefits tax (FBT) concessions
    • goods and services tax (GST) concessions.

    If your organisation is a registered religious institution, this will help you to determine the requirements for accessing tax concessions.

    Find out about:

    What is a registered religious institution?

    Your organisation is a registered religious institution if it's:

    • a registered charity with the Australian Charities and Not-for-profits Commission (ACNC)
    • registered with the ACNC for the charity subtype 'advancing religion'
    • an Institution.

    It does not matter if an organisation is registered with more than one charity subtype, provided one of its charity subtypes is 'advancing religion'.

    What is a registered charity?

    A registered charity is an entity registered with the ACNC as a charity.

    The ACNC is responsible for determining charity status for all federal tax purposes. Registration with the ACNC is voluntary. However, ACNC registration is now a prerequisite for charities to access charity tax concessions.

    Next steps:

    See also:

    What is an institution?

    An institution can have different legal forms. It may be a trust established by will or instrument of trust. It may have the legal structure of an unincorporated association or a corporation.

    However, incorporation is not enough on its own for an organisation to be an institution. Its activities, size, permanence and recognition will be relevant.

    An institution is not:

    • a fund – for example, a trust merely to manage or hold trust property to make distributions to other entities or people
    • a structure with a small and exclusive membership that is controlled and operated by family members and friends and carries out limited activities.

    Example: Not an institution

    A corporation is set up and controlled by the small and exclusive membership of a family. Its object is to spread the gospel. The only activities are holding assets and arranging for the father of the family to speak at churches on some Sundays.

    The corporation is not an institution.

    End of example
      Last modified: 23 Jul 2018QC 35223