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Reporting requirements to self-assess income tax exemption

From the 2023–24 income year, non-charitable not-for-profits (NFP) with an active ABN need to lodge an annual return.

The NFP self-review return is an annual reporting requirement for non-charitable NFPs with an active ABN.

Find out if your organisation needs to lodge an NFP self-review return and about eligible income tax exempt entities.

The NFP self-review return must be lodged every year. The first return is due for the 2023–24 income year.

Review these questions with your NFP committee or board to support your annual self-assessment for income tax exemption.

The return can be lodged through Online services for business, our self-help phone service or a registered tax agent.

Next steps after you submit your NFP self-review return.

Subscribe to NFP News to stay up to date with your reporting obligations or visit ATO Community.

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