Lodgment date
The 2023–24 NFP self-review return must be lodged between 1 July and 31 October 2024.
A new return must be lodged each income year after that.
NFPs do not need to lodge an NFP self-review return for any income years prior to 2023–24.
Substituted accounting period
NFPs with an approved substituted accounting period (SAP) for income tax will use their SAP to lodge their NFP self-review return. See SAP concessional due dates for 2023-24.
SAPs may be granted where the entity can demonstrate that an ongoing event, industry practice, business driver or other ongoing circumstance makes 30 June an inappropriate or impractical balance date.
Find out more about how to apply for a substituted accounting period (SAP).
SAP concessional due dates for 2023–24
The first NFP self-review return for the 2023–24 income year won't be available in Online Services until 1 July 2024.
If your balance date is 31 December 2023, 31 January 2024, 28 February 2024 or 31 March 2024, you will need to wait until the return is available for the 2023–24 income year. The concessional due date of 31 October 2024 will apply.
For example, NFPs with a year end of 31 December 2023 for the 2023–24 income year, will need to wait until after 1 July 2024 to lodge their return and will have a concessional due date of 31 October 2024.
|
SAP code |
Approved balance date |
2023–24 NFP self-review return due date |
|---|---|---|
|
A |
31 Dec 2023 December balancer |
31 October 2024 |
|
B |
31 Jan 2024 January balancer |
31 October 2024 |
|
C |
29 Feb 2024 February balancer |
31 October 2024 |
|
D |
31 Mar 2024 March balancer |
31 October 2024 |
|
E |
30 Apr 2024 April balancer |
15 November 2024 |
|
F |
31 May 2024 May balancer |
15 December 2024 |
|
G |
31 July 2024 July balancer |
15 February 2025 |
|
H |
31 Aug 2024 August balancer |
15 March 2025 |
|
I |
30 Sep 2024 September balancer |
15 April 2025 |
|
J |
31 Oct 2024 October balancer |
15 May 2025 |
|
K |
30 Nov 2024 November balancer |
15 June 2025 |