List of recommendations

Recommendation 1

2.52The committee recommends that the Australian Government introduce thresholds that exempt smaller, low-risk not-for-profit entities from completing the self-review assessment, capturing only those with a turnover above a certain amount.

Recommendation 2

2.53The committee recommends that the Australian Taxation Office extend the deadline for the return of the not-for-profit self-review assessment beyond

31 March 2025.

Recommendation 3

2.54The committee recommends that the Australian Government explores the appropriateness and/or practicality of the Australian Charities and Not-for-profits Commission managing the self-review assessment regime in place of the Australian Taxation Office.

Recommendation 4

2.55The committee recommends that the Australian Taxation Office and Australian Charities and Not-for-profits Commission work to harmonise their guidance on tax obligations for not-for-profit entities, and that the Australian Charities and Not-for-profits Commission updates its online information on factors affecting the registration of not-for-profit entities as charities.

Recommendation 5

2.56The committee recommends that the Australian Taxation Office undertakes enhanced and results-focused consultation with the not-for-profit sector, aimed at genuinely resolving challenges and uncertainties being experienced in the self-review assessment process – including extending the hours of the telephone helpline to better suit volunteers, Australian Tax Office staff bringing laptops to town hall meetings to address registration issues in real time, and updating and sharing on the Australian Taxation Office website the information packs for treasurers of not-for-profit entities that were previously available.