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Handover checklist for not-for-profit administrators

Use this checklist to help your not-for-profit organisation prepare a new administrator, for example a treasurer, office bearer or employee, to manage its tax affairs.

Last updated 28 February 2021

Use this checklist when your organisation is:

  • not-for-profit (NFP)
  • changing the administrator of its tax affairs – for example a treasurer, office bearer or employee involved in the tax administration of your organisation.

The checklist will help your organisation hand over its tax affairs to a new administrator.

To help things run smoothly we recommend:

  • you arrange a meeting between the outgoing administrator and the incoming administrator to exchange information, documents and files
  • the outgoing administrator provides their contact details in case the new administrator needs more information.

You can work through the steps here or if you prefer, you can download this checklist in Portable Document Format (PDF).

Next steps:

Section A: Update authorised contacts

1. Update authorised contact details

Notify us about changes to your authorised contacts so they can talk to us about your organisation's tax affairs.

See also

2. Update details with other agencies or organisations

Provide your organisation's new administrator details to other agencies or organisations where relevant. These could include:

  • Australian Securities & Investments Commission (ASIC)
  • Australian Charities and Not-for-profits Commission (ACNC)
  • Office of the Registrar of Indigenous Corporations (ORIC)
  • Australian Business Register (ABR)
  • relevant banks and financial institutions.

Section B: Hand over access to documents, online tools, and useful contacts

3. Hand over access to relevant documents

Ensure the incoming administrator knows where your organisation keeps important documents and ensure they can access them. These may include:

  • governing documents (for example, constitution, rules, trust deed)
  • financial reports (for example, financial statements, annual budgets, reconciliations, audit reports, accounts payable and accounts receivable)
  • cash book records of daily receipts and payments
  • tax invoices and income tax records, such as debtors and creditors lists, stocktake records and motor vehicle expenses
  • records relating to employees (for example, TFN declarations, pay as you go (PAYG) withholding, superannuation and fringe benefits provided)
  • records of payments withheld from suppliers who do not quote an Australian business number (ABN)
  • banking records (for example, bank statements, deposit books, cheque books, bank reconciliation)
  • grant documentation (for example, when funding will be received, when acquittals need to be made, application deadlines)
  • registration, certificates and accompanying documents to regulators (for example, ATO, Australian Charities and Not-for-profits Commission, and state regulators)
  • contracts and agreements (for example, cleaning, maintenance and insurance contracts, finance or lease agreements)
  • copies of reviews of entitlement to tax concessions
  • records to help prepare tax statements and returns.

See also

4. Hand over access to online tools

  • Website, Facebook and social media account details.
  • Access to online services (ensure the incoming administrator has a Standard myGovID and is authorised in RAM to act on behalf of the organisation) and other government accounts.

See also

5. Hand over a contact list for government agencies, auditors and other useful contacts

It will help the incoming administrator to know where to go to for help.

See also

Section C: Legal and tax information about your organisation

6. Legal structure

Different legal structures have different tax and reporting obligations so it will help the incoming administrator to know your organisation's legal structure and what this means. Some examples of legal structures are:

  • unincorporated association
  • incorporated associated
  • company
  • co-operative
  • Indigenous corporation
  • established by an Act of parliament
  • trust.

See also

7. Tax and related registrations

Hand over tax or other related government registration information for example:

  • Australian business number (ABN)
  • Tax file number (TFN)
  • Pay as you go (PAYG) withholding registration
  • Fuel tax credits registration
  • Goods and services tax (GST) registration
  • ACNC registration (for charities)
  • endorsement for tax concession status (charities and deductible gift recipients).

See also

8. Tax concessions and other benefits and entitlements

Hand over information about the tax concessions and other benefits your organisation uses, for example:

  • income tax exemption
  • FBT concessions
  • GST concessions
  • refund of franking credits
  • deductible gift recipient status.

See also

9. Workers and related tax obligations

Hand over information about whether those that work for your organisation are:

  • employees
  • contractors
  • volunteers.

Also hand over information about the obligations your organisation has in relation to workers.

See also

10. Lodgment and reporting obligations

Hand over information about tax and related forms your organisation prepares and lodges, for example:

  • activity statements (monthly, quarterly, or yearly)
  • GST return
  • tax return
  • FBT return
  • fuel tax credits application
  • franking credit refund application
  • ancillary fund returns
  • super guarantee charge statements
  • payroll tax
  • other.

See also

Help and support

Here are other tools that we recommend for NFP administrators:

  • Induction package for non-for-profit administrators – Introduces new administrators to the information and services we have to assist you. It contains an overview of NFP tax issues and links to other information on our website.
  • Self-governance checklist for not-for-profit organisations – Each year, be sure to review how well you manage your tax and super obligations, as well as your continued eligibility for tax concessions. You should also conduct a review when your organisation makes changes to its governing rules, structure or activities.

See also