If your not-for-profit organisation is applying for a tender valued over $4 million (including GST) that is subject to the Commonwealth Procurement Rules, you will need to obtain a Statement of tax record (STR) from the ATO.
To obtain a satisfactory STR you need to:
- Ensure the obligations relevant to your organisation are up to date:
- Registrations - Australian business number, GST and tax file number.
- Lodgment - Lodged at least 90% of your income tax returns, business activity statements and fringe benefits tax returns, that were due in the past 4 years.
- Payment - paid any undisputed outstanding debts over $10,000 or set up a payment plan.
- You must satisfy additional criteria if your organisation has a tax record of less than 4 years.
- Complex entities (partnerships, trusts, joint ventures, and consolidated groups) may need to provide additional STRs.
- If your organisation has a tax history in Australia of:
- at least 4 years, the STR will be valid for 12 months
- less than 4 years, the STR will be valid for 6 months.
- Organisations can apply for an STR by accessing ATO Online services such as Online services for business or if using a registered tax agent, through Online services for agents. Apply early to allow time for processing before the tender closing date.
- If you have not received your STR by the tender closing date, refer to the tender request documentation to determine what to do. You may be able to provide a copy of the STR request receipt (instead of the STR) with the tender application. You must provide the satisfactory STR no later than 4 business days from the close of tender and before the contract is awarded.
- If you did not meet the satisfactory STR criteria, you may be able to take corrective action to bring your obligations up to date. For example, you can lodge your outstanding returns and reapply for an STR the day after the corrective action is recorded on our systems.
For more information, see ato.gov.au/STR
Tenders valued over $4 million subject to Commonwealth Procurement Rules require a satisfactory Statement of tax record.