4. Registering with the ATO
To be able to comply with taxation obligations and to apply for taxation concessions, an association may need to register for an ABN.
An ABN is an identifier that an incorporated association would use to:
- register for GST and claim input tax credits;
- register for PAYG withholding;
- deal with investment bodies;
- apply to the ATO for endorsement as a deductible gift recipient or a tax concession charity;
- deal with other government departments and agencies; and
- deal with the ATO on other taxes.
An association must have an ABN in order to be endorsed as a tax concession charity and/or a deductible gift recipient (DGR). (DGRs are explained in Fundraising.)
When applying for an ABN, an association is able to register for GST, PAYG and FBT all on the same application form. A Tax File Number will also be issued with the ABN.
How to apply for an ABN
Registration with the ATO is conducted through the Australian Business Register (ABR). You can apply: