The ATO has simplified the way Business Activity Statements need to be completed for Non Profit organisations.
Simpler BAS is now the GST reporting method for all not-for-profit organisations with a GST turnover of less than $10 million. This means that you only need to report your:
- total sales
- GST on sales
- GST on purchases.
This does not impact not-for-profit organisations with a turnover of less than $150,000 that are not registered for GST.
Here is a link to the comprehensive guide to accounting for the simpler BAS.