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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If your organisation is a non-profit company that is an Australian resident and its taxable income is over $416 for the 2011-12 income year, it will need to lodge a company tax return.
If your organisation is an 'other taxable company' and its taxable income is greater than $0 for the 2011-12 income year, it also needs to lodge a company tax return.
Taxable income is rounded down to the nearest dollar, that is, cents are ignored.