Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to notify us they're eligible to self-assess as income tax exempt.
If you've already set-up your myGovID and linked it to your NFP in Relationship Authorisation Manager (RAM), you can lodge the NFP self-review return using Online services for business. If not, follow these steps to get started:
Step 1: set up your myGovID
Your myGovID is unique to you. Each person who needs to access Online services for business will need to set up their own myGovID. To set up your myGovIDExternal Link:
- download the myGovID app from the App Store or Google Play
- enter your details – open the myGovID app and follow the prompts to enter your details, including your full name, date of birth and personal email address
- verify your identity – you will need either a Standard or Strong identity strength.
Step 2: link your myGovID to your NFP in RAM
Once you've set up your myGovID, you need to link it to your NFP's ABN using RAM.
How you do this depends on whether you're a:
- principal authorityExternal Link – person responsible for the organisation
- authorised user or administratorExternal Link – someone who acts on behalf of the organisation.
A principal authority or authorisation administrator needs to authorise you before you can access Online services for business on behalf of the organisation.
Step 3: completing your return
Once you have set up your myGovID and linked it to your NFP in RAM, you will be able to lodge your NFP self-review return using Online services for business.
Use our NFP self-review return guide and prepare your answers for a successful lodgment.
There are 3 simple sections to complete when lodging your NFP self-review return:
- Section 1: Organisation details
- Section 2: Income tax self-assessment
- Section 3: Summary and declaration
If you need to update your associates and authorised contacts to access Online services for business go to ato.gov.au/NFPnotifyofchanges for more information.
If the previous contact is unknown or if you're a newly appointed contact, you can still update ABN registration details. We will accept the Change of registration details form from a newly appointed contact if you provide evidence of your approved nomination. This includes meeting minutes that reflect your nomination approval, or a notification from your board stating your approved role. Remember to sign the form before you post it to us.
Need more ways to lodge?
Instead of lodging online, you can call our self-help phone service on 13 72 26. If you have your details ready when you call, it typically takes around 10 minutes to lodge. The self-help phone service is only available for the 2023–24 income year.
Alternatively, a registered tax agent can lodge your NFP self-review return through Online services for agents.
Our series webinarsExternal Linkon NFP self-review return covers the new reporting requirements, including an overview of who needs to lodge, how to set up myGovID and RAM, and how to complete the NFP self-review return.
You can also check our updated guidance regularly at ato.gov.au/NFPtaxexempt and subscribe to our monthly Not-for-profit newsletter for the latest tax and super news.