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  1. Taxation

    Incorporated associations are subject to taxation but may be eligible for certain concessions.  This chapter provides a basic overview of taxation obligations and concessions.  Important Taxation issues can be complex and it is important to seek expert ad ...

  2. Taxation concessions available for some associations

    Tax concessions are available for a range of not-for-profit organisations, including charities, public benevolent institutions and other types of incorporated associations. Concessions include: exemption from income tax, rebates to reduce fringe benefits ...

  3. Australian Charities and Not-for profit Commission (ACNC)

    The Australian Charities and Not for Profit Commission (ACNC) is the regulator of Australian charities. The ACNC offers a range of services including charity registration, assessment of some charitable taxation status (see Taxation   for more information) ...

  4. Types of tax concessions

    All charities that register with the ACNC and some incorporated associations can apply for the following tax concessions. Income tax exemptions Income tax applies to any taxable income received by an organisation. Only certain types of not-for-profit orga ...

  5. Registering with the ATO

    To apply for taxation concessions and comply with taxation obligations an association may need to register for an Australian Business Number (ABN). This can be used to: register for GST and claim input tax credits; register for PAYG withholding; deal with ...

  6. Pay As You Go (PAYG)

    Associations are required to withhold an amount from an employee's pay and send this to the ATO.  This is called a PAYG withholding obligations.  The amount of money that is withheld depends on how much the employee earns and the information the empl ...

  7. Fundraising and grants

    Many associations undertake some form of fundraising or seek grants in order to help finance their not-for-profit activities. This chapter provides information on the legal requirements that associations must take into consideration. Key points Incorporat ...

  8. Regulation of fundraising activities

    There are a number of laws applicable to fundraising in Western Australia: the Charitable Collections Act (1946) regulates fundraising for a charitable purpose; the Street Collections (Regulation) Act (1940) regulates fundraising conducted in public stree ...

  9. Australian Charities and Not for Profit Commission

    The Australian Charities and Not-for-profits Commission (ACNC) is responsible for determining charity status for all federal tax purposes. As part of its status determinations, the ACNC also decides whether a charity is a public benevolent institution (PB ...

  10. Other requirements relating to selected fundraising activities

    Street collections The Street Collections (Regulation) Act 1940  applies to any organisation conducting a street collection in the metropolitan area. A ‘public street’ includes private land used by the public for pedestrian traffic. The car parks and foot ...

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