Rural and Regional Adjustment Regulation 2011

A non-profit organisation is an eligible non-profit organisation if—

the organisation—

holds an Australian Business Number; and

has continuously held the same Australian Business Number since 30 June 2021; and

the organisation is registered for GST; and

the organisation has its headquarters in Queensland and was trading in Queensland on 31 July 2021; and

the organisation has at least 1 employee; and

either—

the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or

both of the following apply—

the organisation has been operating for a period of less than 1 financial year;

according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and

for an organisation that paid wages and superannuation to its employees during any relevant financial year totalling more than $10,000,000—the primary activity of the organisation is a tourism and hospitality activity; and

neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is in administration, receivership or liquidation.

However, a non-profit organisation is not an eligible non-profit organisation if—

the organisation is a government entity; or

the organisation’s only source of income is 1 or more of the following—

earnings from rental properties;

interest earned on investments;

dividends.