The program outlines the ATO’s priorities for the year, and their strategies and actions to address the tax compliance risks of concern to them.
The Compliance Program contains a not-for-profit (NFP) organisations chapter that discusses the ATO’s general approach toward specific compliance issues.
Key priorities and activities for the NFP market include:
- Educating the community on obligations and entitlements to concessions by offering a range of publications, advisory and electronic services
- Ensuring NFP organisations comply with their obligations
- Focusing on those engaging in deliberate misuse of tax concessions
- Promoting good governance and tax risk management
- Creating education products to assist organisations with misclassification of supplies made for nominal considerations
- Reviewing tax compliance for clubs.
