Tax Reporting Information for Arc Clubs

What’s happening

From the 2023-24 income year onwards, non-charitable not-for-profits with an active ABN need to lodge an annual NFP self-review return with the Australian Taxation Office to confirm whether they can self-assess as income tax exempt.

For the 2025-26 financial year, this means Clubs with an active ABN should be ready to lodge after 1 July 2026. The standard ATO lodgement deadline is expected to be 31 October 2026, unless the ATO announces a different deadline.

Arc Clubs will keep this page updated as new ATO guidance is released.

Information Session Recording

If your Club has an ABN, at least one Executive should watch the recording before lodging your NFP self-review return. The recording walks through what changed, what different Club categories need to do, and a screen recording of exactly what to do.

To access it - open the Club Executives Training Moodle and scroll down to "CLUBS W/ ABNs: ATO Self-Review Returns" 

Categories of Clubs

Arc Clubs places Clubs into categories based on ABN status, ACNC registration and income tax exemption eligibility.

Clubs with no ABN

If your Club does not have an ABN, you generally do not need to lodge the ATO NFP self-review return.

  • Confirm during AGM or reaffiliation that your Club does not have an ABN.
  • Keep your constitution up to date with the not-for-profit clause.
  • Record in handover notes that Arc Clubs must be contacted before applying for an ABN.
Clubs with no ABN that cannot claim ITE

Your Club is generally outside the ATO NFP self-review return process while it does not hold an ABN.

  • Do not apply for an ABN without checking the tax implications first.
  • If your Club needs an ABN, book a consultation with Arc Clubs before applying.
  • Update handover notes so future Executives understand the risk.
Clubs with an ABN that can claim ITE

Your Club must lodge the NFP self-review return each year to confirm income tax exemption.

  • Make sure the correct Executives can access the Club ABN through RAM.
  • Lodge the self-review return after 1 July.
  • Keep a screenshot or confirmation of lodgement for Club records.
  • Add the process to handover notes for future Executives.
Clubs with an ABN that cannot claim ITE

If your Club has an ABN but may not meet an income tax exemption category, get advice before lodging.

  • Consider whether the Club should cancel its ABN.
  • Consider whether ACNC registration is appropriate and available.
  • If keeping the ABN, understand that income tax reporting obligations may apply.
  • Book a consultation with Arc Clubs before choosing this pathway.
Clubs with an ABN and ACNC registration

If your Club is registered with the ACNC, you generally do not need to lodge the ATO NFP self-review return.

  • Complete your ACNC Annual Information Statement each year.
  • Keep ACNC and ABR details up to date.
  • Record ACNC reporting steps in Club handover notes.

Definitions & Terms

Not-for-Profit (NFP)

Not-for-Profit (NFP) organisations are those that do not operate for the profit or gain of their members, including charities and deductible gift recipients.

Australian Taxation Office (ATO)

The Australian Taxation Office (ATO) is the principal revenue collection agency of the Australian Government.

Australian Business Number (ABN)

An ABN is a unique 11 digit number that identifies businesses to the government and community.

Australian Charities and Not-for-profits Commission (ACNC)

The Australian Charities and Not-for-profits Commission is the national regulator of charities. They are responsible for registering and regulating Australia’s charities.

Income Tax Exemption (ITE)

Exempt income is income that you don't pay tax on (that is, it's tax-free). Some Clubs will be eligible for this exemption.


Important reminder

Arc Clubs is not a tax adviser or accountant. This page reflects Arc Clubs’ understanding of current guidance and advice received. Clubs should contact the ATO, Arc Legal & Advocacy, or a qualified accountant if they need advice about their specific situation.

We may not have the answers right away, but we will support you every step of the way.  

If you have any questions or concerns, please contact us at clubs@arc.unsw.edu.au  

Arc Clubs Team

P:02 9065 0900

E:clubs@arc.unsw.edu.au

H:9am to 5pm

A:Level 2 Basser Steps, Gate 5 on High St, UNSW

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