Australia official-source navigator

Australia registration, tax and charity information

Official-source navigation for Australian business registration, tax registrations, charities, fundraising boundaries and ongoing reporting.

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Official-source guide. Atlas organizes public information from Australian authorities. The linked authority remains controlling. This is general navigation, not legal, tax, charity, payroll, licensing or compliance advice.

Business and company registration

The Australian Government Business Registration Service combines several key business and tax registration forms, including ABN, business name, company and selected tax registrations.

Business Registration Service help topics describe the combined new-business and tax-registration forms.

Open Australian Government Business Registration Service medium volatility

A company is registered on the Australian companies register managed by ASIC; a separate business-name registration may also be needed when trading under a different name.

ASIC distinguishes the companies register from the business names register.

Open Australian Securities and Investments Commission medium volatility

ASIC company registration requires decisions and information about the company name, addresses, governance rules, share structure, members and officeholders.

ASIC lists the company building blocks and officeholder information required before registration.

Open Australian Securities and Investments Commission medium volatility

An ABN is an 11-digit business identifier; registration is free, but entitlement depends on running a business or other enterprise.

The ABN guide explains the identifier, free registration and entitlement boundary.

Open Australian Government business.gov.au medium volatility

Tax and employer registrations

Tax registrations depend on business structure, size and activities; TFN, ABN, ACN, GST, PAYG withholding and FBT are distinct registrations with different triggers.

The tax-registration guide separates the main identifiers and tax registrations and describes their applicability.

Open Australian Government business.gov.au high volatility

The current business.gov.au guide states GST registration thresholds of A$75,000 turnover for businesses and A$150,000 for non-profit organisations, with activity-specific exceptions.

The GST section states the current thresholds and exceptions for passenger transport and fuel tax credits.

Open Australian Government business.gov.au high volatility

PAYG withholding is a federal registration administered through the ATO, while payroll tax is collected by states and territories when their respective wage thresholds and nexus conditions are met.

The guide separately describes PAYG withholding and state or territory payroll tax.

Open Australian Government business.gov.au high volatility

Charities and fundraising boundaries

A proposed charity should choose an appropriate incorporated or unincorporated legal structure before applying for an ABN.

ACNC explains that structure affects legal identity and governance and must be decided before an ABN application.

Open Australian Charities and Not-for-profits Commission medium volatility

The ACNC does not regulate fundraising or gaming activities; relevant state or territory, corporations and consumer laws may apply.

ACNC directs readers to its Fundraising Hub and state or territory regulators.

Open Australian Charities and Not-for-profits Commission high volatility

Applications to register an organisation as a charity are made through the ACNC Charity Portal, and ACNC does not charge an application fee.

The ACNC application page identifies the portal, preparation guide and no-fee position.

Open Australian Charities and Not-for-profits Commission medium volatility

ACNC registers charities, but some legal structures must first be registered with ASIC; ASIC and ACNC retain different responsibilities and reporting paths.

ASIC lists structures requiring ASIC registration before ACNC registration and separates later reporting responsibilities.

Open Australian Securities and Investments Commission medium volatility

Ongoing reporting and closure boundaries

Ordinary registered companies have ASIC annual-review duties, while registered charities generally report through the ACNC; overdue charity reporting can lead to register notices, penalties and eventual revocation action.

ASIC describes company annual review obligations and the charity exception; ACNC describes consequences of late or missing Annual Information Statements.

Open Australian Securities and Investments Commission and Australian Charities and Not-for-profits Commission high volatility