Sourced from the ATO Website: https://www.ato.gov.au/Non-profit/Expenses-and-purchases/In-detail/Claiming/Guide-to-company-tax-return-for-non-profit-organisations-2014/

This guide has been prepared for non-profit clubs, societies and associations that are not exempt from income tax.

It helps these organisations complete the Company tax return 2014.

In this guide we discuss some common errors made by non-profit organisations when completing the return and the consequences of these errors. We also provide guidance on how to complete related labels on the tax return correctly.