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:

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