Non-Profit News Service No. 0361 - Addendum to Tax basics for non-profit organisations

We have issued an addendum to our guide Tax basics for non-profit organisations (NAT 7966). The addendum outlines changes that have occurred since the guide was released in June 2011.

Further Information

You can view the Addendum to Tax basics for no-profit organisations (NAT 7966ADD) on our website. Paper copies can be ordered by phoning 1300 720 092 and quoting the NAT number.

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The addendum includes the following developments:




This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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In October 2011, we released Taxation Ruling TR 2011/4 Income tax and fringe benefits tax: charities. The ruling explains our view of the meaning of 'charitable' following recent significant decisions of the High Court and Federal Court.

In the 2011-12 Budget, the Australian Government announced several measures relevant to non-profit organisations. We outline the measures and how you can keep up-to-date on their progress.

GST and non-profit sub-entities

From 1 July 2011, a non-profit sub-entity can access the same GST concessions as their parent entity (other than the ability to create further non-profit sub-entities). A non-profit sub-entity is also entitled to the $150,000 GST registration turnover threshold, regardless of whether their parent entity is a non-profit body or not.

Further Information

For information about the Non-Profit News Service, including how to subscribe and links to previous articles, see About the Non-Profit News Service.

We encourage your feedback and suggestions for future topics to be covered by the news service. You can do this by:

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    Last modified: 07 Feb 2012QC 25427