- [202512] Not-for-profit roadmap – Phase 1 [NEW]
- [202509] GloBE rules – ‘non-profit organisation’ exclusion
Registered | June 2025 |
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Expected completion of consultation | July 2025 |
Consultation status | Targeted consultation is underway. |
Consultation purpose | To identify and understand the key challenges and emerging risks in registry, tax and superannuation administration as it applies to the not-for-profit sector, to inform the development of a not-for-profit roadmap. |
Description | As part of our key priorities in 2025, the ATO is committed to developing a strategic roadmap for the not-for-profit sector. We intend to work-with key stakeholders to shape efficient and effective tax and superannuation systems. Phase 1 of this project will involve interviews with entities linked to the not-for-profit sector, including not-for-profit entities, charities, sector representatives, peak bodies, regulators and intermediaries. |
Who we are consulting |
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Consultation lead | Jennifer Moltisanti, Small Business |
Registered | May 2025 |
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Expected completion of consultation | August 2025 |
Consultation status | Targeted consultation has commenced. |
Consultation purpose | To understand industry views on the scope of the ‘non-profit organisation’ exclusion to inform how we administer the new measure. |
Description | The Global Anti-Base Erosion Model Rules (GloBE rules) provide for a coordinated system of taxation intended to ensure multinational enterprise groups (MNE groups) are subject to a global minimum tax rate of 15% in each of the jurisdictions where they operate. On 10 December 2024, the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024 (the Act) received Royal Assent. It is part of a primary legislation package which implements the framework of the GloBE rules in Australia. Certain entities in MNE groups are excluded from the operation of the Australian global and domestic minimum tax. Relevantly, the Act provides an exclusion for entities considered to be a ‘non-profit organisation’. The ATO will consult with members of the Not-for-profit Stewardship Group and tertiary education sector representatives to inform its understanding of the scope of the ‘non-profit organisation’ exclusion and broader administration of the new measure. |
Who we are consulting |
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Consultation lead | Jennifer Moltisanti, Small Business, Not-for-profit Government Experiences |