Registration requirements
Your not-for-profit (NFP) organisation may need to get an Australian business number (ABN).
It may also need to register for:
- goods and services tax (GST)
- fringe benefits tax (FBT)
- pay as you go (PAYG) withholding
- other taxes.
If your organisation needs to lodge income tax returns, it will also need a tax file number (TFN).
Charities need to be registered with the Australian Charities and Not-for-profits Commission (ACNC) before they can access tax concessions.
If you need help, phone our dedicated NFP Advice Line on 1300 130 248 or our Indigenous helpline on 13 10 30 (8 am to 6 pm, Monday to Friday, except public holidays).
Getting an ABN
An ABN helps you when dealing with us and other government agencies. If you have an ABN, you can also apply to be a deductible gift recipient (DGR) or a tax concession charity.
With an ABN, you can also register for:
- GST
- FBT
- PAYG withholding
- other taxes.
To get an ABN, you can:
- apply onlineExternal Link through the Australian Business Register
- phone us on 13 92 26 to request a paper form
- apply through a registered tax agent.
Make sure you tell us about any changes to your organisation’s registration details within 28 days of the change.
If you don't keep us updated, your organisation may miss important updates from us because your contact details aren't correct. It could also make it harder for you to manage the people who are authorised to contact us and act on behalf of your NFP.
If you are unsure whether your NFP organisation needs an ABN, check ABN registration for NFPs.
Registering for GST and other taxes
You can register for GST, FBT or PAYG withholding when you apply for an ABN.
If your organisation already has an ABN and needs to register for GST or other taxes, see Registering not-for-profits for other taxes.
Your NFP organisation must be registered for GST if its GST turnover is more than $150,000.
Registering your charity with the ACNC
Charities must be registered with the ACNC before they can be endorsed by us to access tax concessions, such as income tax exemption, FBT exemption, FBT rebate and GST charity concessions.
If your organisation was endorsed by us as a charity when the ACNC was established in December 2012, it will have been automatically registered with the ACNC.
To check if your organisation is already registered, see Find a registered charityExternal Link.
To register with the ACNC, visit Register my charityExternal Link (your organisation will need to have an ABN). You can apply for tax concessions at the same time.
Benefits of registering as a charity
When your organisation is registered with the ACNC, it:
- can apply for tax concessions from us
- can receive other Australian government concessions, exemptions or benefits
- is recognised as a registered charity in Australia and listed on the ACNC Register.
If your organisation is registered with the ACNC, you must keep records, report each year to the ACNC and tell us if your organisation’s details change.