An organisation is the ABN holder. However, the organisation needs a person to log and liaise with the ATO on its behalf. The organisation would need to nominate a person, usually the treasurer or secretary, to be the main person that the ATO would consider as it's point of contact so they know who is lodging / editing and logging on behalf of the organisation.
The main person would need to link their MyGovID to the ABN.
If the main person leaves the organisation, they must unlink their MyGovID from the organisation. Then the organisation must appoint an alternative person to link their MyGovID with the organisation's ABN.

Ensure your ABN details are updated within 28 days of any change. Notify the ATO of changes to associates (e.g., board members) using the Change of Registration Details form (NAT 2943) or Online Services for Business. For organisations with known associates, changes can be reported immediately through Online Services for Business or by contacting the ATO Business Enquiry Line on 13 28 66.

The ATO provides support for organisations adjusting to this new requirement, including

• Deadline deferrals
• Payment plans for organisations identifying as taxable NFPs for the 2023–24 income year, and;
• Potential waivers of interest charges and penalties.

The return is mainly digital, but a telephone option is available for those unable to use online services.

• Verify ABN Status: Confirm your ABN is active.
• Update Information: Notify the ATO of any changes in organisational details or responsible persons.
• Gather Documents: Collect governing documents that define your organisation’s main purpose.
• Early Self-Review: Conduct a preliminary self-review to confirm eligibility for tax exemption (form available NAT 74141)
• Setup Digital Access: Register for myGovID and Relationship Authorisation Manager (RAM) to access Online Services for Business.

Reporting requirements to self-assess income tax exemption
Accessing Online Services with myGovID and RAM
Types of Income Tax Exempt Organisations
Change of Registration Details form (NAT 2943)
Income tax status review worksheet for self-assessing non-profit organisations form (NAT 74141)
ATO Reporting Requirements

1. Organisation Details:
Include name, ABN, address, and contact details.

2. Eligibility:

1. Annual Gross Revenue: Select the appropriate revenue range.
   - Small ($0 - $150,000)
   - Medium ($150,000 - $3,000,000)
   - Large (over $3,000,000)

NOTE: Annual gross revenue is all the money that passes through the organisation in a financial year. This includes sales, interest, receipts from government, grants, donations and bequests, investment income and receipts from members.

A financial year means from July to June. However, you can provide your estimated annual gross revenue for an approved substituted accounting period – for example, October to September.

2. Choose a category that best reflects the main purpose of the organisation

3. Summary & Declaration:
Review and declare your status and submit the return.