ABN and ACNC Registration Policy and Procedures for Private Schools
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1 ABN and ACNC Registration Policy and Procedures for Private Schools Title ABN and ACNC Registration Policy and Procedures for Private Schools Creation Date Version Last Revised Reformatted 31 March 2014 Approved by Approval date
2 Table of Contents 1. Application What is an Australian Business Number ( ABN )? Who is entitled to an ABN? How will an ABN help Private Schools? Entitlement of Private Schools to hold an ABN Additional ABN Registrations and/or DGR Endorsements Uniting Church in Australia GST Religious Group ABN and ACNC Registration Policy ABN and ACNC Registration Process ABN Queries Annexures...6 Copyright 2014 Uniting Church Last updated: 31/03/2014 Page 2 of 6
3 1. Application The following policy and procedures applies to all private schools within the bounds of the Synod of NSW and the ACT ( the Synod ). A separate policy applies to all child care services within the Synod. 2. What is an Australian Business Number ( ABN )? An ABN is a unique eleven digit identifier for use in dealings with the Australian Taxation Office ( ATO ) and other government agencies, including the Australian Charities and Not for Profits Commission ( ACNC ). An ABN indicates the organisation is registered with the Australian Federal Government as operating an enterprise in Australia. It also enables organisations to be registered with the ATO for: goods and services tax (GST); Pay as You Go (PAYG) Withholding arrangements for employee wages; and fuel tax credits (if applicable). If an ABN is not quoted by an organisation on any invoice it supplies to a third party, it may result in amounts being withheld from payments to the organisation under the PAYG withholding tax rules. 3. Who is entitled to an ABN? Not everyone is entitled to an ABN. To be entitled to an ABN an organisation must be operating an enterprise. An entity for ABN purposes means an individual, a body corporate, a corporation sole, a body politic, a partnership, an unincorporated association or body of persons, a trust or a superannuation fund. For the purposes of determining if an enterprise exists, the ABN law states that when an activity or series of activities are undertaken by: a charitable institution or trustee of a charitable fund in Australia; or a deductible gift recipient in Australia; or a religious institution in Australia an enterprise is in existence, and these entities can apply for an ABN. 4. How will an ABN help Private Schools? Private Schools can use their ABN to: register for goods and services tax (GST) and claim GST credits; register for pay as you go (PAYG) withholding; apply to the ACNC for registration as a charitable organisation; apply to the ACNC for endorsement of relevant tax concessions or exemptions as may apply to the ACNC registered charity; interact with other government departments, agencies and authorities; interact with the ATO on other taxes, such as fringe benefits tax (FBT); and access membership and associated benefits of the Uniting Church in Australia GST Religious Group. Copyright 2014 Uniting Church Last updated: 31/03/2014 Page 3 of 6
4 5. Entitlement of Private Schools to hold an ABN The majority of Uniting Church organisations that fall within the bounds of the Synod are unincorporated associations that are not legal entities in their own right. The Constitution and Regulations of the Uniting Church in Australia deal with the establishment of Uniting Church organisations and therefore also provide for their respective powers. Regulation 3 deals generally with Government and Administration and Regulation specifically deals with the establishment of Institutions such as private schools. Institution means any body whether incorporated or unincorporated established by or on behalf of the Church or any of the uniting churches or in which the Church participates for a religious, educational, charitable, commercial or other purpose. All Institutions are required to hold a separate constitution governing their operation. This constitution must be approved by the Synod Constitutions Committee and endorsed by the Synod Standing Committee before any application for ABN and ACNC registration is applied for. Private Schools only have the necessary legal substance to be able to apply for and hold one ABN registration in the name of the private school with Charity tax concession status as a Charitable Institution, endorsement as a Deductible Gift Recipient ( DGR ) and ACNC registration. Private Schools do not meet ACNC criteria for a basic religious charity and will therefore be required to comply with the ACNC s financial reporting and governance regime. 6. Additional ABN Registrations and/or DGR Endorsement Where a Private School believes they need to hold additional ABN registrations or seek DGR endorsement they should obtain immediate guidance from the Risk and Compliance Division of Uniting Resources. 7. Uniting Church in Australia GST Religious Group Religious charities endorsed by the ATO to access GST tax concessions and which belong to the same religious organisation are eligible to join a GST religious group provided they meet certain requirements. In accordance with the New Tax System (Goods and Services Tax) Act 1999 the Uniting Church in Australia has established a national GST Religious Group. The Uniting Church in Australia Assembly has been appointed as the head member of the Uniting Church in Australia GST Religious Group and is tasked with maintaining the membership and relevant correspondence with the ATO. To be eligible to join and remain a member of the GST Religious Group, Private Schools must be GST registered, endorsed to receive GST concessions and maintain endorsement from the ATO as an income tax exempt charitable institution. Private Schools can only be a member of one GST Religious Group (for example by being a member of the Uniting Church in Australia GST Religious Group, organisations are not entitled to join the Anglican Church (or any other religious denomination s) GST Religious Group). The benefit of being a member of the GST Religious Group is that there are NO GST consequences for any transaction between group members. This means that for any transaction between Private Schools and the Synod (for example) there is no need to have GST included in the transaction value. This also means there is no GST to claim on those expenses. This is a significant benefit to the Uniting Church in Australia. Copyright 2014 Uniting Church Last updated: 31/03/2014 Page 4 of 6
5 8. ABN and ACNC Registration Policy Without exception, all applications from Uniting Church organisations for ABN and ACNC registration are to contain the following standard information and must be endorsed by the Risk and Compliance Division of Uniting Resources prior to any application being submitted to the ATO and/or ACNC as applicable. If you believe your circumstances require different information to be included, you will need to contact Uniting Resources and discuss these differences. 8.1 ENTITY NAME Your entity name must be prefixed with UCA -, for example: 8.2 ENTITY TYPE UCA Uniting Resources UCA Paddington Mission UCA Lifeline Northern Rivers UCA Pymble Ladies College Your entity type must be Other Unincorporated Entity. 8.3 GOODS AND SERVICES TAX (GST) To ensure that each Uniting Church organisation has the potential to receive the benefits arising from the GST Religious Group exemption, they must be registered for GST regardless of the estimated or actual level of GST turnover. 8.4 TRADING NAMES If your organisation is trading under a name that is different to your entity name, all trading names must be included in the organisation s ACNC registration. 8.5 CHARITY TAX CONCESSION STATUS Your charity tax concession status must be endorsed as a Charitable Institution and have access to the following tax concessions, including the GST Religious Group exemption as an absolute minimum: GST Concession; and FBT rebate; and Income Tax Exemption status. 9. ABN and ACNC Registration Process Without exception, Uniting Church organisations seeking ABN and ACNC registration must follow the processes below: Step 1 2 Action Complete Annexure 7 titled ABN and ACNC Application Information Form for Private Schools and Annexure 4 Application to join GST Religious Group. These documents have been prepared by Uniting Resources as a common base from which applications are to be made. Submit completed forms with accompanying documentation to Uniting Resources for endorsement. Completed forms can be posted to: Copyright 2014 Uniting Church Last updated: 31/03/2014 Page 5 of 6
6 ABN Registration Endorsement Uniting Resources PO Box A2178 Sydney South NSW Uniting Resources will acknowledge receipt of applications within 7 working days and once applications are endorsed, Uniting Resources will facilitate lodgment of all applications to the ATO and ACNC. Any subsequent changes to ABN registration details are to be advised to Uniting Resources and endorsed by them, prior to the contact person for the organisation lodging changes with the ATO and/or ACNC. 10. ABN Queries Queries relating to a new application for ABN and ACNC registration or a change in ABN and ACNC Registration status should be referred to: Risk and Compliance Division Uniting Resources ABN general queries should be referred to: Finance Division Uniting Resources 11. Annexures Annexure 1 Annexure 2 Annexure 4 Annexure 5 Annexure 7 Is your organisation a Basic Religious Charity? ACNC obligations Application to Join GST Religious Group Application to Join GST Religious Group Checklist ACNC and ABN Application Information Form for Private Schools Copyright 2014 Uniting Church Last updated: 31/03/2014 Page 6 of 6
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