Notifying us of changes to your not-for-profit

Changes to your NFP

You must tell us about any changes to your:

• entity name or registered business name (registered with the Australian Securities and Investments Commission)
• associates or official position holders
• authorised contact person
• financial institution account details.

You are required by law to tell the Registrar of the Australian Business Register in 28 days of any changes in your registered details, including:

• postal, email or business address
• associates
• main business activity
• Australian Company Number (ACN) or Australian Registered Body Number (ARBN)
• public officer
• name of trustees.

You need to have up-to-date registration details to set up and access the NFP self-review return in Online services. Maintaining your registration details also means we can inform you about important changes impacting the NFP sector.

We suggest including an agenda item to update your registration details at your annual general meeting (AGM).

You should also update your details with other agencies or organisations you deal with, including if you end your organisation. For more information, see Update charity details: Notify ACNCOpens in a new window.

Who can notify us of changes?

Current associates and authorised contacts

If you are an associate or authorised contact and currently authorised on ATO records to make changes on behalf of your organisation, the quickest and most convenient way to update your registration details is online.

You can also update your ABN registration details by contacting the Australian Business Register by phoneOpens in a new window, or completing the downloadable Change of registration details (NAT 2943) paper form.

Newly appointed associate

If you are a newly appointed associate and the prior associate is unknown or uncontactable, you can only notify us of your appointment by completing the downloadable Change of registration details (NAT 2943) paper form. If your organisation's current or prior associate is contactable, they can notify us of changes using Online servicesOpens in a new window.

Note: The form states that only an authorised contact can complete it. We will accept the form from a newly appointed contact if you provide evidence of your approved nomination. This includes meeting minutes that reflect your nomination approval, or a notification from your board stating your approved role.

How to notify us of changes

Online

You can update some details online using:

• Australian Business RegisterOpens in a new window
• Online services for businessOpens in a new window
• Online services for agentsOpens in a new window

Information you can update online includes:

• postal details
• email addresses
• business addresses
• contact details
• financial institution details.

Your registered tax or BAS agent must record their registered agent number against your record before they can update your details online.

Phone

If you're an authorised contact, phone us – this is not applicable for adding or updating public officer details.

Proof of record ownership requirements

If you contact us by phone, we will need to confirm that you have the right to access information about the organisation you are asking about. This is a 2-step process.

1. We will ask for your name, tax file number or Australian business number – this allows us to locate your tax record. We will then ask you to provide 3 items of proof that relate to you as an individual that can be verified in our systems.
2. We will establish your authority to access the information on the organisation’s record – our records must show you are an authorised contact of the organisation.

What we accept as items of proof

Items of proof include:

• address details, either
  • a business, residential, postal or email address
  • phone number
• financial institution account number – not the BSB
• details from a letter or notice generated by us and issued in the last 5 years, including
  • a notice of assessment sequence number
  • an activity statement document identification number (DIN)
  • a correspondence reference number
  • the date and name or title of an ATO-generated letter or notice that may or may not have a unique identification number but can be confirmed in our systems.

No more than 2 of the 3 items of identifying information can be details from ATO notices – with no more than one item of proof from each notice. If we haven't issued you with a notice, other specific information you can provide includes, but is not limited to:

• account details – income tax or client account centre
  • the balance – not including nil balances
  • the amount of interest imposed – general interest charge or shortfall interest charge
  • the amount of refund
  • the date and amount of payment made
  • the amount and frequency of a payment arrangement
  • the instalment amount or rate
• amounts recorded on an activity statement where the organisation is registered for goods and services tax (GST).

We will only disclose information and process an amendment to your registration over the phone if you meet both steps of the proof of record ownership requirements.

Downloadable paper form

NFPs can download this form and send it to us for processing. We will confirm when your details have been updated or contact you if we need more information.

How to complete and submit the form

We prefer you to complete the fillable PDF form on your computer or device by typing the required information before you print the form. This helps us to process your updates in our systems.

If you can't use a fillable PDF on your device, you can print the form and fill it in by hand, making sure you use a black or dark blue pen and BLOCK LETTERS.

1. Open the Change of registration details form (NAT 2943, PDF 411KB)This link will download a file on your computer or device.
2. Refer to sections in the form for guidance on how to complete the form.
3. Complete the fillable PDF form on your device and print it. If you can't complete the fillable PDF, print the form and complete it by hand.
4. Review the completed PDF form for accuracy and sign the declaration.
5. Attach evidence of authorisation changes such as meeting minutes to the back of the printed form.
6. Post the form to:

Australian Taxation Office
PO Box 3373
PENRITH  NSW  2740

While we try to process applications in 28 days, allow up to 12 weeks for us to confirm that we have updated your details.

We will notify you to confirm we have processed your form or contact you if we need more information.

Sections in the form

Ensure each section is completed accurately.

Section A – Entity information - this section is compulsory

You must complete this section with your entity's information so the ATO can identify your NFP organisation to process the form. Include the date of effect for any changes to details in the remaining sections.

Section B – Do you want to change the entity's name?

Use this section if you want to change the entity's name. The entity's name is the name that appears on all official documents or legal papers. It may be different from the name that the entity trades under.

Section C – Do you want to update the entity's business activity details?

Use this section if you want to change the entity's activity details. Select the main industry your NFP organisation operates in and describe the main activity from which it derives most of its income.

Section D – Do you want to update the entity's address details?

Use this section if you want to update your business, postal or email addresses.

Updating the postal address and email will ensure we can keep your organisation informed of important changes to the NFP sector.

Section E – Do you want to update the entity’s contact person?

Use this section if you want to update your organisation's authorised contact details.

Authorised contacts are given authority by an organisation's associate (Section F), to deal with certain matters on behalf of the organisation. Use the form to add and remove authorised contacts.

To update the contact person for your NFP self-review return, place an 'x' in the Income tax box at question 12. This will allow the contact to lodge an NFP self-review return or contact the ATO to discuss these obligations.

Section F – Do you want to update the entity's associate details?

Use this section if you want to change associate details.

Associates can be an office bearer of a club or association, director, public officer, partner or trustee. Associates can add other authorised contacts and set up in myID and RAM.

The Associate details must be up to date so they can link the NFP organisation's ABN to their myID using Relationship Access ManagerOpens in a new window (RAM). This step is necessary for an associate or other authorised contact to be able to access and lodge the NFP self-review return in Online servicesOpens in a new window.

Once you have updated your entity's associate details, you can add and remove future authorisations using Online servicesOpens in a new window.

Section G – Do you want to update the entity's financial institution account details?

Use this section if you want to change your account details. You need up to date account details so the ATO can refund money owed to your NFP organisation.

Section H – Declaration

A current primary contact or someone newly appointed to act on behalf of the organisation can sign the declaration.

Note: The form states that only an authorised contact can complete it. We will accept the form from a newly appointed contact if you provide evidence of your approved nomination. This includes meeting minutes that reflect your nomination approval, or a notification from your board stating your approved role.

Attach evidence to the back of the form. If you attach evidence to the front of the form, it may cause processing delays.