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  • Your volunteers

    乐多多官网you need to understand the various obligations your not-for-profit organisation has concerning its volunteers.

    although there is no legal definition of 'volunteer' for tax purposes, a volunteer does not work under a contractual obligation for remuneration and would not be an employee or independent contractor. so, if any of your workers are not employees or independent contractors, they will be volunteers.

    as a general rule:

    • Volunteers do not have to pay tax on payments or benefits they receive in their capacity as volunteers.
    • Not-for-profit organisations are not liable for pay as you go (PAYG) withholding and fringe benefits tax (FBT) on payments they make, or benefits they provide, to volunteers.

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    Last modified: 12 Dec 2017QC 16184
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