Changes To Income Tax Self Reporting For Stations Without Charity Registration

The Australian Taxation Office (ATO) has made changes to the way not-for-profit organisations self-assess for an income tax exemption.   

Starting for the financial year 2023/24, the ATO introduced the not-for-profit self-review return, an annual reporting tool for not-for-profits that are not registered charities.

Using this tool, organisations whose objects align with a “charitable purpose” are unable to self-assess for an income tax exemption. Community radio stations fall under this category.   

The Australian Charities and Not-for Profits Commission (ACNC) has advised that community broadcasters have charitable purposes, therefore under the ATO’s new self-reporting tool, community radio stations must register with the ACNC to qualify for an income tax exemption.

The CBAA has prepared a streamlined application to the ACNC open to all community radio stations, to ensure that your station has continued access to an income tax exemption.

To register with the ACNC you will need to ensure the station’s documentation is correct, consistent and up-to-date. 

To do this:

  • Confirm the station's ABN is current and up-to-date   

  • Confirm the station’s legal name and legal entity type is consistent with the station’s constitution, ABN and with the state or federal regulator, whichever applies to your station (eg. Fair Trading, Consumer Affairs, DEMIRS, CBS, CBOS, ASIC, ORIC etc.)  

  • Collect personal details of all board/committee members including:  

  • Name  

  • Date of Birth  

  • Home address, phone number and email  

  • Position within the organisation and date of commencement  

To register with the ACNC, stations must have a constitution or book of rules that:  

  • States the organisations legal name  

  • Includes a statement of its purposes, objects or aims that are consistent with their charitable purpose  

  • Includes a suitable not-for-profit or income and property clause that specifies income and property will be applied solely towards the purposes of the organisation 

  • Includes a winding up clause that states any surplus assets are distributed to one or more charities   

  • with charitable purpose(s) similar to, or inclusive of, the object(s) in clause [insert], and 

  • which also prohibit the distribution of any profits and surplus assets to its members  

  • States rules and processes that outline how the organisation makes decisions and how it is governed.  


Your station’s governing document may need to be updated if it does not contain the above clauses, the following documents will assist in this process:     

  • Draft clauses for radio station constitutions  

 

For help reviewing your station’s constitution or interpreting these statements please email [email protected].

Ongoing registration with the ACNC requires organisations to meet their governance standards. It’s recommended that all board/committee members familiarise themselves with these standards.   

The online survey will provide the CBAA with authorisation and all the required information to apply to the ACNC on behalf of your station.

Please note the survey is designed to be completed in one sitting, there is no save function. Review questions in advance here. 

Weekly help sessions run on Tuesdays at 1pm AEDT and are open to anyone needing assistance with the process. 

Join Zoom Meeting

Meeting ID: 820 2824 2395

Can't make it? No problem!  

Contact Megan directly on [email protected] or calling 02 9318 9625. 

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Register as a Charity

Fill out this survey to join CBAA's bulk application for stations seeking to become charities.

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FAQs

Find out more about the need for and the process for becoming a charity.

Frequently Asked Questions