Changes To Income Tax Self Reporting For Stations Without Charity Registration

The Australian Taxation Office (ATO) has made changes to the way not-for-profit organisations self-assess for an income tax exemption.  

Starting for the financial year 2023/24, the ATO introduced the not-for-profit self-review return, an annual reporting tool for not-for-profits that are not registered charities.

Using this tool, organisations whose objects align with a “charitable purpose” are unable to self-assess for an income tax exemption. Community radio stations fall under this category.  

The Australian Charities and Not-for Profits Commission (ACNC) has advised that community broadcasters have charitable purposes, therefore under the ATO’s new self-reporting tool, community radio stations must register with the ACNC to qualify for an income tax exemption.

The CBAA supported 75 radio stations to register as a charity with the ACNC between July 2024 and June 2025. Our bulk applications are currently closed. If you need assistance with registering, please contact our team at support@cbaa.org.au.

To register with the ACNC you will need to ensure the station’s documentation is correct, consistent and up-to-date.

To do this:

Confirm the station's ABN is current and up-to-date  
Confirm the station’s legal name and legal entity type is consistent with the station’s constitution, ABN and with the state or federal regulator, whichever applies to your station (eg. Fair Trading, Consumer Affairs, DEMIRS, CBS, CBOS, ASIC, ORIC etc.) 
Collect personal details of all board/committee members including: 
- Name 
- Date of Birth 
- Home address, phone number and email 
- Position within the organisation and date of commencement

Run the names of all board/committee members through Australian Securities and Investments Commission (ASIC) register of banned or disqualified persons to ensure they are eligible to serve on the board of a charity.

To register with the ACNC, stations must have a constitution or book of rules that:

States the organisations legal name

Includes a statement of its purposes, objects or aims that are consistent with their charitable purpose

Includes a suitable not-for-profit or income and property clause that specifies income and property will be applied solely towards the purposes of the organisation

Includes a winding up clause that states any surplus assets are distributed to one or more charities

with charitable purpose(s) similar to, or inclusive of, the object(s) in clause [insert], and

which also prohibit the distribution of any profits and surplus assets to its members

States rules and processes that outline how the organisation makes decisions and how it is governed.

Your station’s governing document may need to be updated if it does not contain the above clauses, the following documents will assist in this process:

For help reviewing your station’s constitution or interpreting these statements please email support@cbaa.org.au.

Ongoing registration with the ACNC requires organisations to meet their governance standards. It’s recommended that all board/committee members familiarise themselves with these standards.  