Statements and returns

From the 2023–24 income year, non-charitable not-for-profits (NFP) with an active ABN need to lodge an annual return.

Not-for-profit organisations that receive franked dividends may be entitled to a refund of attached franking credits.

Lodging activity statements to report and pay obligations like GST, PAYG instalments, PAYG withholding and FBT.

A not-for-profit organisation may be able to report and pay its GST annually.

If your NFP has employees, register for and pay PAYG withholding and withhold amounts from salary and wages.

Some not-for-profits (NFPs) may need to lodge an income tax return.

Public and private ancillary funds (categories of deductible gift recipients) must lodge an annual information return.

Under the Common Reporting Standard, NFP financial institutions must report information on foreign tax residents.

Detailed information about statements and returns for not-for-profit organisations.