Law Council of Australia

Legal Practice Section

Inquiry into Not-for-profit Entities – Tax Assessments

Submission Date: 8 October 2024

This submission has been prepared by the Charities and Not-for-profits Committee of the Law Council of Australia’s Legal Practice Section (the Committee). The Committee welcomes the opportunity to make this submission to the inquiry into Not-for-profit Entities – Tax Assessments within the following terms of reference:

The implementation by the Australian Taxation Office of the requirement that certain non-charitable not-for-profit entities that self-assess as income tax exempt must lodge an annual not-for-profit self-review return to confirm their eligibility to self-assess as income tax exempt from 1 July 2023, with particular reference to:

  1. the implications of this requirement for Australia’s not-for-profit community and the Australian Charities and Not-for-profits Commission; and
  2. any other related matter.
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