Click on links to find out more information on the below topics.
What is an ABN?
An ABN is an Australian Business Number as issued by the Australian Business Registry. The Australian Business Registry (ABR) is maintained by the Australian Taxation Office (ATO). An ABN is a unique 11 digit identifying number that businesses use.
Does our P&C Association need to have an ABN? Yes. It is essential for all P&C Associations to hold an Australian Business Number. Operating a P&C Association without an ABN will result in your P&C Association incurring income tax on any profits.
I have been recently elected as the new Secretary where do I find our ABN? All of your P&C Association correspondences should have the ABN situated on it. If you need to look up the ABN visit the Australian Business Registry and enter your P&C Association name in the search bar.
Our P&C Association doesn’t have an ABN. Applying for an ABN is simple and can be completed online by one of your P&C Association Officebearers. Visit the Australian Business Registry and follow the application process, an ABN will issued by the ABR on completion. Make sure that you update your P&C Association resources so that the ABN is placed on all correspondences, invoices and websites.
When do need to notify the ABR of changes? After the AGM changes to the responsible persons must be changed within 28 days.
What entity type should we have on our ABN? In if your P&C Association is not incorporated it should be “Other unincorporated entity”. If your P&C Association is incorporated under the Parents and Citizens Associations Incorporation Act 1976 No 50 it should be “Other incorporated entity.
How can we alter details on our ABN number? Update here your ABN Details at the Australian Business Register website.
If you require further information or clarification contact P&C Federation’s Member Services Team firstname.lastname@example.org or 1300 885 982
Version: 2.0 Date: May 2020
Who is the ACNC?
The Australian Charities and Not-for-profits Commission is the national, independent regulator for charities. They can be contacted via their website www.acnc.gov.au or phone 13 22 62.
Does our P&C Association need to register with the ACNC?
It is a decision of each individual P&C Association if they are to register as a charity with the ACNC.
Registration with the ACNC is required to be classed as a charity, charities must be registered with the ACNC to apply for charity tax benefits from the Australian Taxation Office (ATO) these include; Income Tax Concessions, Goods & Services Tax (GST) concessions and Fringe Benefit Tax (FBT) Rebate.
Registering with ACNC allows members of the public to view your P&C Association details online and identifies if your P&C Association has fulfilled its obligations under the ACNC Act 2012. All ACNC registered P&C Associations are required to submit an Annual Information Statement (AIS) to the ACNC. Each year after the Annual General Meeting your P&C Association will need to update the responsible person’s information and contact details via the ACNC portal this is required within 60 days of the changes.
How can we register as a tax concession charity?
The Australian Taxation Office answers: Tax concession charity (TCC) – this type of endorsement is where we approve an organisation to access charity tax concessions such as income exemption, GST concessions and FBT concessions. TCC endorsement is only available to charities registered with the ACNC. If you’re Not for Profit (NFP) organisation is a charity that chooses not to register with the ACNC, it cannot apply for endorsement with us. If your NFP organisation is not a charity, this type of endorsement does not apply to your organisation. NFP clubs, societies and associations that are not charities can generally self-assess (that is, work out for themselves) whether they are entitled to tax concessions. TCC endorsement does not entitle an organisation to receive tax-deductible gifts. To access this concession, an organisation must be a Deductible Gift Recipient (DGR).
What if we are not registered with the ACNC and wish too?
Visit the ACNC website and start your registration today; Register my Charity
How/when do I lodge my charity’s financial statements?
Each charity must submit an Annual Information Statement (AIS) each year to the ACNC – within six months of the end of the charity reporting period. From the 2014 reporting period, onwards, medium and large sized charities must also submit financial reports.
The easiest way to submit your charity’s AIS is through the ACNC Charity Portal. You will be asked to enter financial and other information into the online Annual Information Statement form as well as uploading any financial report your charity may need to submit.
Make sure the figures you put in the financial information questions in the online form match those in your financial statements, For example the totals for income, expenses, assets and liabilities. Find out more about reporting to the ACNC and Reporting Annually.
My charity’s reporting period is not 1 July to 30 June – when do I have to report?
Some charities don’t use the ACNC’s standard reporting period of 1 July to 30 June. If this is the case for your charity check the Register to see if the ACNC has this recorded.
If ACNC doesn’t already have your reporting period correctly displayed on the Register, please request a different reporting period (not 1 July to 30 June) through the Charity Portal.
We no longer know who our contact person was/is?
By completing the following Form 3B: Change of Charity Details Section C and submitting to the ACNC will send a new password for access to your portal. This form can also be found on the ACNC website under Publications and then select Forms.
Version: 2.0 Date: October 2020
Alcohol and P&C Association events
The service of alcohol at P&C Association events is restricted by a number of factors.
Functions held on the school site – permission from principal
If an event is being held on the school premises permission must be sought from the Principal, as the
site manager, for the sale or service of alcohol at the school site. There are guidelines set out in the
Department of Education (DoE) Drugs in school policy which can be found on the DoE website under
The policy states the following in terms of alcohol and events:
The consumption of alcohol is not permitted at any school function (including those conducted
outside school premises) at any time when school students, from any school, are present. A school
function is any function organised by the school and/or in the name of the school and applies to all
types of functions including dances, farewells, sporting fixtures and barbecues.
Community groups may be permitted to consume alcohol on school premises outside school hours
consistent with the requirements in Community Use of School Facilities, Policy and Implementation
Legislative requirements for the service or sale of alcohol at events
For events at which alcohol is being sold or served there is a legal requirement for a Liquor Licence
to be held. The Office of Liquor, Gaming and Racing allows for a Limited Licence for single functions
to be applied for, this is required whether selling or serving alcohol at events. An application for a
limited licence is made under the Liquor Act 2007. Significant fines apply to bodies selling or serving
alcohol without an approved licence.
If your event has complimentary drinks included as part of a meal, entry fee or other payment your
P&C Association is required to obtain a liquor licence. It is suggested that where alcohol is proposed
to be consumed, a P&C Association should contact the Office of Liquor, Gaming and Racing.
Licencing and Qualification requirements
The licensee or a person nominated by the licensee must be present at all times to supervise at the
function. The licensee and all persons (this includes volunteers) who serve liquor must have
completed an approved Responsible Service of Alcohol course.
Your P&C Association must be aware of all obligations including trading hour restrictions, Under
18’s, Signage, and sale restrictions.