NFP tax, super and registry responsibilities checklist

1. All NFPs

1.1 Legal requirement to update ABN details

• Notify changes to your associates or authorised contacts to reflect incoming and outgoing appointments on the board or committee within 28 days of the change.
• The easiest way to update your registration details is online if the outgoing contact is recorded on our records and appoints the new contacts.
• If there are no currently authorised contacts on our records then you need to complete the Change of registration details (NAT 2943) paper form.
• It's important to remove authorised contacts from both your banking and ATO records when they leave the organisation. This will reduce the risk of unauthorised transactions being made on behalf of the organisation.

Go to Notifying us of changes to your not-for-profit

1.2 Director ID requirements

• All directors of NFP organisations and clubs that are registered with the Australian Securities and Investments Commission (ASIC) and have an Australian registered body number (ARBN) or Australian company number (ACN) need a director IDExternal Link.

Go to Directors of NFP organisations and clubs need a director ID

1.3 Review governing documents

• All NFPs are required to have governing documents that set out their stated purpose, confirm that they operate on a NFP basis, and details how their governing body makes decisions and consults members.
• Examples of governing documents include constitutions, trust deeds, articles of association or rule books.
• Review your governing documents to ensure they:
  • outline your main purpose and that this reflects your current activities
  • have clauses that prohibit the distribution of income or assets to members while operating or winding up – and that you follow these clauses.

Go to Governing rules condition

2. Self-assessed income tax exempt NFPs

2.1 NFP self-review return lodgment is up to date

• It is a legal requirement to lodge your NFP self-review return lodged by 31 October each year to notify eligibility to income tax exemption.
• The easiest way to lodge your NFP self-review return is in Online services for businessExternal Link.
• If you can't lodge online, you can use our 13 72 26 self-help phone service to lodge.

Go to Reporting requirements to self-assess income tax exemption

3. Taxable NFPs

3.1 Income tax return lodgments are up to date

• Taxable NFP companies with more than $416 of taxable income are required to lodge their income tax return by 15 May after the reporting period has finished.
• Taxable NFP companies with $416 or less of taxable income have the option of notifying a NFP non-lodgment advice.
• All other NFP non-company entity types are required to lodge an income tax return as the $416 threshold does not apply.
• The Mutuality and taxable income for not-for-profits guide will help you work out which income is assessable.

Go to Taxable NFP organisations

4. NFPs with more than $150,000 turnover

4.1 GST registration and business activity statement (BAS) lodgments are up to date

• NFPs with more than $150,000 turnover are legally required to register for GST.
• NFPs with less than $150,000 turnover can voluntarily register to claim GST credits.
• Once registered, NFPs are required to submit a monthly, quarterly or annual business activity statement.

Go to GST

5. NFPs employing staff

5.1 PAYG withholding registration and lodgments are up to date

• NFPs employing staff who are not volunteers are legally required to be registered for PAYG withholding.
• It is a requirement to report PAYG withholding to us as part of your regular pay cycle to employees.
• Failure to remit PAYG withholding for employees to us can result in the directors of the organisation being held personally liable.

Go to PAYG withholding

5.2 Super guarantee (SG) payments are up to date

• NFPs employing staff who are not volunteers are legally required to pay their eligible employees SG.
• Employers must pay the correct amount of SG to their employee’s nominated super fund by the due date.
• Failure to pay SG correctly can result in the directors of the organisation being held personally liable.

Go to Super for employers

5.3 Fringe benefits tax (FBT) registration and lodgments are up to date

• NFPs that provide fringe benefits to their employees and have an FBT liability, must register for FBT and lodge an FBT return.
• There are certain FBT concessions that apply to NFPs.

Go to FBT concessions for not-for-profit organisations

6. NFPs who need to make payments to the ATO

6.1 Payments for all applicable tax obligations are up to date

The easiest way to check that your GST, income tax, PAYG withholding or FBT payments are up to date or apply for a flexible payment plan is by using Online services for businessExternal Link.

7. Charities

7.1 Australian Charity and Not-for-profit Commission (ACNC) requirements

• Charities wishing to access tax concessions and deductible gift registration (DGR) are required to be registered with the ACNC.
• The charity registration self-assessment tool External Linkcan be used by an organisation wishing to assess its eligibility for charity registration, or any registered charity wanting to assess if it is meeting its ongoing obligations.

Go to For charitiesExternal Link on the ACNC website.