Incorporated associations are subject to taxation but may be eligible for certain concessions.  This chapter provides a basic overview of taxation obligations and concessions. 


Taxation issues can be complex and it is important to seek expert advice when dealing with these matters. For detailed information on not-for-profit taxation visit the Australian Taxation Office (ATO) website at or telephone 1300 130 248.

Key points

  • Incorporated associations are subject to taxation unless a relevant tax exemption applies.
  • Some associations may be eligible for taxation concessions.
  • Incorporated associations that employ staff are subject to PAYG withholding obligations, and may be subject to paying fringe benefit tax.
  • Incorporated associations are required to pay goods and services tax on some goods and services, and they are exempt from others.  This is a complex area of taxation and associations should seek professional advice.