Guide to company tax return for non-profit organisations 2013

How to obtain this publication

You can download this publication in Portable Document Format (PDF) – Guide to company tax return for non profit organisations 2013 (NAT 73512, PDF, 985KB).

This publication is not available to order as a paper copy through our publications ordering service.




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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This guide has been prepared for non-profit clubs, societies and associations that are not exempt from income tax.

It helps these organisations complete the Company tax return 2013.

In this guide we discuss some common errors made by non-profit organisations when completing the return and the consequences of these errors.

We also provide guidance on how to complete related labels on the tax return correctly.

Further information

Read this guide in conjunction with:

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Who should use this guide

Use this guide if you are a financial officer, tax professional or other person involved in the administration of a taxable non-profit organisation.

Work out if you need to lodge a company tax return

When you have established that this guide applies to your organisation, the next step is to confirm that your organisation needs to lodge a tax return. This depends on your organisation’s taxable threshold and taxable income.

Complete your company tax return

When you have established that you need to lodge a company tax return, the next step is to complete your company tax return. While the Company tax return instructions 2013 provide a lot of useful information, we also provided instructions specifically for your taxable non-profit organisation.


Our example, the Celadon Club, builds on a case study from Mutuality and taxable income. It shows how the club would complete their company tax return labels.

Further information

For general information about non-profit organisations, you can:

  • visit Non-profit
  • phone 1300 130 248
  • write to us at
    Australian Taxation Office
    PO Box 3000
    PENRITH  NSW  2740
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    Last modified: 20 Jul 2015QC 37432