These instructions will help you complete the Ancillary fund return 2021 (NAT 73640, PDF 1.3MB)This link will download a file
Complete this form if your ancillary fund is NOT a registered charity with the Australian Charities and Not-for-profits Commission (ACNC).
Note: If you are a registered charity, you need to use the ACNC annual information statement as your approved ancillary fund return. It has additional questions relating to your ancillary fund activities, and the ACNC will provide us with the relevant data.
Completing and lodging the return
Download the Ancillary fund return 2021 (NAT 73640, PDF 1.3MB)This link will download a file
Read these instructions on how to complete the return form:
- You can type directly into the form, or you can print the form and write the information.
- If typing, check you can save a copy of the completed form to your computer. Enter text into the first field, save and close the file, then re-open it to check the text you entered is displayed.
- If you can't save the form, print a completed copy before you close it.
- Print an additional completed copy for your records.
- If writing, print neatly in BLOCK LETTERS using black pen.
- Place X in all applicable boxes.
- Insert whole dollars only, do not show cents.
- Print and sign the form.
If you need to lodge an amendment, write to us with details of the changes. Do not lodge another form.
When we refer to the ancillary fund guidelines, we are referring to the Public ancillary fund guidelines 2011 as amended in June 2020 for public ancillary funds (public AFs) and the Private ancillary fund guidelines 2019 as amended in June 2020 for private ancillary funds (private AFs).
When we refer to a 'fund' in these instructions, we are referring to an ancillary fund.
When we refer to 'you' in these instructions, we are referring to you as the trustee of the ancillary fund.
These instructions are not a guide to law on ancillary funds. They sometimes refer you to a guideline that specifically addresses an item in the return you are completing. This does not mean the guideline is all you need to consider regarding that item, or the operation of the fund.
Note: Do not send the audit report and financial statements with the return unless you need to do so because of particular circumstances, such as winding up the fund or ceasing to be an ancillary fund.
Penalties may be imposed for giving false or misleading information – penalties may also be imposed for non-compliance with the ancillary fund guidelines.
See also:
- Private Ancillary Fund Guidelines 2019External Link
- Public Ancillary Fund Guidelines 2022External Link
- Federal Register of Legislative InstrumentsExternal Link
Relevant period
An entity's income year for the purposes of tax law is usually the period of 12 months ending on 30 June each year.
If you do not write any dates in this field, then your organisation will be treated as having a 1 July to 30 June income year.
An entity that wishes to adopt a substituted accounting period (SAP) can only do so with the Commissioner of Taxation's approval.
If your organisation has an approved SAP, you would have been sent a letter confirming your approved SAP.
Any SAP must be approved by the Commissioner prior to lodgment of the return.
Privacy
We are authorised by taxation law to collect the information on this form and disclose it to other government agencies. This includes the personal information of the person authorised to sign the declaration. For more information, see Our privacy policy.
Lodging the return
Send the completed return form by the lodgment due date to:
Australian Taxation Office
GPO Box 9845
[insert the name and postcode of your capital city]
For example:
Australian Taxation Office
GPO Box 9845
SYDNEY NSW 2001