Organisations that do not have to lodge a tax return

Income tax exempt organisations that do not have to pay tax or lodge a tax return are exempt from income tax. They are also exempt from quoting a TFN or ABN.

There are more than 30 types of income tax exempt organisations. They range from registered employer associations to non-profit societies for the encouragement of music, from charitable institutions to non-profit sports clubs, and from public educational institutions to non-profit hospitals.

Find out more

For more information about the various types of exempt entities, see:

Alternatively, you can phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

If your organisation is income tax exempt, you can claim an exemption from quoting a TFN or ABN by telling the investment body that your organisation does not have to lodge a tax return because it is exempt.

Anyone eligible to represent your organisation can do this. Write on the form 'Exempt from income tax'.

Last modified: 16 Mar 2015QC 16808