The following matter has been referred to the Economics References Committee for inquiry and report by 31 October 2024.

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.