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ABN & ATO Reporting

Australian Business Number

All La Trobe University Sports Clubs are required to hold an active Australian Business Number (ABN). For a sports club, having an ABN will allow the club to apply for a wider range of external grants.

From a financial and administrative perspective, having an ABN will cut down administrative time when receiving funding/ money from La Trobe Sport or La Trobe University. 

For current clubs without an ABN, clubs must complete a Statement by Supplier Form (ATO) everytime they receive a payment from La Trobe Sport or La Trobe University.

Australian Tax Office (ATO) Requirements

Reporting requirements to self-assess income tax exemption

From the 2023-24 income year, non-charitable not-for-profits (NFP) with an active ABN need to lodge an annual return. In summary, any club with an active ABN must complete this every year. This does not mean the club needs to pay any tax, this process will ensure the club has an income tax exemption.

The annual reporting requirement came into effect from 1 July 2023 and is designed to enhance transparency and integrity in the system, by ensuring only eligible NFPs access income tax exemption.

Process for filling out self-assess income tax exemption

1 - Set up myGov ID and RAM

You can use Online services for business to lodge your annual NFP self-review return from 1 July 2024.

To access Online services for business, you need to set up myGovID and Relationship Authorisation Manager (RAM). How you do this depends on whether you're a:

Click here to find out more information on this step. 

2 - Access online services for business login

You will then need to access the online services for business login page

3 - Completing your return

There are 3 steps to completing your NFP self-review return:

Step 1: Organisation details

Question 1: What was the estimated annual gross revenue for the organisation?

Select from:

  • Small: $0 – $150,000
  • Medium: Over $150,000 – $3,000,000
  • Large: Over $3,000,000

Step 2: Income tax self-assessment

Question 2: Choose a category that best reflects the main purpose of the organisation.

Select 'Sporting'

Prohibiting the distribution of income or assets to members

Question 3: Does the organisation have and follow clauses in its governing documents that prohibit the distribution of income or assets to members while it is operating and winding up?

Select 'Yes' (this should be a yes - however, please ensure that this is in your governing documents)

Existing, operating and incurring expenditure in Australia

Question 4: Does the organisation exist, operate and incur its expenditure entirely in Australia?

Select 'Yes'

Charitable Purposes

Question 5: Does the organisation have any charitable purposes?

Select No - whilst your sporting club is not-for-profit, this does not make it a 'charity' or charitable.

Step 3: Summary and declaration

The summary shows the answers you gave to the questions in Steps 1 and 2. Based on your answers, your taxable status will be:

Income Tax Exempt

The following statement will appear: 'Based on the information provided, the organisation has self-assessed as income tax exempt for this income year.'

Select:

  • the boxes to acknowledge your income tax exempt status and that the organisation isn't claiming any tax offset refunds for the income year
  • the box to sign the declaration on behalf of the organisation
  • Submit to lodge NFP self-review return.

When lodging through Online services, you'll also have the option to print a copy of the questions and your answers to share with your board, committee or tax agent.

Confirmation of income tax exempt status and next steps

You will receive a lodgment receipt ID and next steps explaining that your organisation:

  • has met its NFP self-review return obligations for the 2023–24 income year