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Statements and returns

Details not-for-profit organisations' reporting obligations, which are similar to businesses' obligations.

Lodging activity statements to report and pay obligations like GST, PAYG instalments, PAYG withholding and FBT.

A not-for-profit organisation may be able to report and pay its GST annually.

If your NFP has employees, register for and pay PAYG withholding and withhold amounts from salary and wages.

Some not-for-profit organisations are exempt from income tax and others are taxable and may need to lodge a tax return.

Public and private ancillary funds (categories of deductible gift recipients) must lodge an annual information return.

Not-for-profit organisations that receive franked dividends may be entitled to a refund of attached franking credits.

See the NFP self-review return questions so you can prepare your answers before the return is available on 1 July 2024.

Detailed information about statements and returns for not-for-profit organisations.

Registering for FBT, keeping records, getting employee declarations, lodging your FBT return and paying FBT.

From the 2023-24 income year, non-charitable not-for-profits (NFP) with an active ABN need to lodge an annual return.

QC33561