NSW Not for Profit Organisations – Taxes, Fees and Charges Concessions Guide 2003

Available exemptions and concessions, and how to apply for them.

Background

  The NGO Capacity Building project has examined many different operational and environmental elements impacting NGOs. In an operational sense the limit of funds and information available to NGOs can represent a very basic and real capacity constrictor.

The NGO Capacity Building project fundraising and financial management working party identified key concerns as:

• the differential treatment of different types of not for profit organisations within any tax, fee or charge; and
• the lack of consistency applied to different types of not for profit organisations across different taxes, fees and charges

and recommended that:

"granting of exemptions/concessions on NSW Government based taxes, fees or charges should be made available to a broader range of not for profit organisations"

 In response NSW Premier’s Department initiated a project with NSW Treasury and NCOSS to identify key (tax and charges) transactions, (not for profit) definitions, existing concessions and exemptions in force and how to apply for them.

Transactional concessions and exemptions

 The key transactions identified as impacting on the not for profit sector were:

• land tax and stamp duty
• motor vehicle registrations and licenses
• energy and water bills
• local government rates and other charges

The Office of State Revenue (OSR), NSW Treasury, with NSW Roads and Traffic Authority (RTA) provided all information concerning current State Government definitions, exemptions and concessions applying to taxes and duty heads.

NSW Premier’s Department has coordinated information regarding the major State revenue agencies, State owned corporations, local government and private energy providers, including Sydney Water and Hunter Water.

This information is presented in the attached resource - The NSW Not for Profit Organisations Taxes, Fees and Charges Concession guide‘.

For further information

Contact	:	Graham Rowney
Address	:	Communities Division, Department of Community Services
Phone	:	02 9228 4735
Email	:	graham.rowney@community.nsw.gov.au