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Taxation

Incorporated associations, like any other organisation or corporation, are subject to taxation. However, not-for-profit organisations, such as incorporated associations may be eligible for certain taxation concessions. Taxation is highly complex and, therefore, this section will provide only a very basic overview of taxation obligations and concessions. The types of tax and exemptions that may be applicable to an association will also be discussed. It is important to seek expert advice and help when dealing with taxation because it is so specialised and constantly changing.

For detailed information on taxation for not-for-profit organisations, visit the Australian Taxation Office (ATO) website at:

www.ato.gov.au/nonprofit

The website contains most, if not all, of the information that you will ever need regarding your association's tax obligations. If you prefer using hardcopy publications, the following are highly recommended as starters:

  • Tax basics for non-profit organisations (NAT 7966)
  • Income tax guide for non-profit organisations (NAT 7967)

You can obtain these through the website, from your local tax office, or by telephoning 1300 720 092 (quote the NAT numbers shown above).

The ATO also operates a non-profit infoline: 1300 130 248