Prepare for lodgment
Media: New reporting requirements for not-for-profits – How to lodge the new NFP self-review return
https://tv.ato.gov.au/ato-tv/media?v=bi9or7orfgpdsmExternal Link (Duration: 44:13)
Before you lodge your not-for-profit (NFP) self-review return, you need to:
Once you've completed these steps, you can lodge your NFP self-review return through Online services for business, or with a tax agent. If you're lodging online, you may need to complete a few steps to access Online services for business before you lodge. Download our step-by-step overview at NFP self-review return – update, connect and lodge (PDF, 784KB)This link will download a file.
If you can't access Online services for business, you can lodge using our self-help phone service.
Review your NFP's governing documents
Organisations self-assessing as income tax exempt should have governing documents.
You'll need to refer to your governing documents when you lodge your NFP self-review return to self-assess your eligibility to income tax exemption. Locate and review your organisation's governing documents to ensure they contain an appropriate not-for-profit clause, dissolution clause and you are operating for your purpose.
Governing documents are the formal documents that set out your organisation's:
- purpose
- not-for-profit character
- requirements for how it is governed, operates and makes decisions.
They may sometimes be called rules or articles of association, constitution, rule book or deed of trust.
Clauses prohibiting the distribution of income or assets to members
Your NFP must have clauses in its governing documents that prohibit the distribution of income or assets to members while it is operating and winding up.
Your NFP can still self-assess as income tax exempt and lodge the 2023–24 NFP self-review return, provided you have not distributed any assets or income to members. NFPs should update their governing rules as soon as possible after identifying a need to do so.
For more information on governing documents, including example NFP causes clauses, see What type of NFP is your organisation?
Prepare your NFP self-review return answers
Use the NFP self-review return question guide to prepare your answers. Have these on hand when you submit your return. The guide will help you to determine your eligibility for income tax exemption.
You can also share the outcome with your board or tax agent before you submit. It's good governance to record the outcomes of any significant decisions made for your NFP.
Lodge using our self-help phone service
If you can't access Online services for business, you can submit your NFP self-review return using our self-help phone service on 13 72 26. To lodge you'll need to:
- first review the list of self-review return questions
- record responses to each return question and have these with you when you phone us
- enter the organisation's ABN and a reference number listed on any letter we have posted to your organisation, such as the Your annual self-review reporting obligation notice
- ABN will be listed as 'Client ID'
- reference number will be listed as 'Our reference'
- follow the prompts to record your responses and submit your NFP self-review return.
If you're prepared when you phone us, it should take around 10 minutes to complete.
If your NFP doesn't have a letter from us with a reference number, phone us on 13 28 66 to ask us to resend a letter. When you phone us, you'll have to prove you are authorised to contact us on behalf of your NFP.
If you aren't yet authorised to contact us, find out how to notify us of changes to your NFP. It's important you start this process as soon as possible. While we try to process applications within 28 days, allow up to 4 to 8 weeks for us to confirm that we have updated your details.
Lodge online
For a step-by-step overview of how to set up access to lodge your return online, download our NFP self-review return – update, connect and lodge (PDF, 784KB)This link will download a file flowchart.
If you're an associate (also known as a principle authority) or authorised user for your organisation with access to Online services for business, you can lodge using Online services for business.
If you're not an authorised user or don't have access to Online services for business, before you lodge online you'll need to:
Update your organisation's details
Only an associate or authorised user can access Online services for business on behalf of your organisation.
Before you lodge your organisation's NFP self-review return, you'll need to check your organisation's details are up to date on the Australian Business RegisterExternal Link (ABR).
If they aren't, you must notify us of changes to your organisation's associates, authorised contacts, postal and email address details. This ensures the correct people are authorised to access information on behalf of your organisation and can make enquiries over the phone.
If you have been appointed as an associate but don’t know the previous associate, you will need to complete a Change of registration details form and submit it with evidence of your appointment.
You're required by law to tell the Registrar of the ABR of any changes in your registered details within 28 days. This helps us protect your organisation's privacy and provides key personnel with access to the information they need.
Set up myID and RAM
After you've confirmed your details are up to date on the ABR, you need to set up your Digital ID and Relationship Authorisation Manager (RAM) to access Online services for business.
Step 1: Set up your myID
You'll use your myID to prove your identity when you use Online services for business.
Each person who needs to access Online services for business will need to set up their own myID. This is because it's unique to you and you should not share it with other people.
Follow these steps to set up your myID:
- Download the myID app from the App Store or Google Play.
- Enter your details – open the myID app and follow the prompts to enter your full name, date of birth and personal email address. As myID is your own personal Digital ID, do not use a work related or NFP organisation email address.
- Verify your identity – to access Online services for business you will need to achieve either a Standard or Strong identity strength.
For additional support, see How to set up myIDExternal Link on the myID website.
Step 2: Link your myID in RAM
Once you've set up your myID, you need to link it to your NFP organisation's ABN in RAM.
Linking ensures only you and authorised users can transact for your NFP in Online services for business. It will not allow other authorised users in your NFP to access your personal tax records.
How you link your myID depends on whether you're a:
- Principal authority – person responsible for the organisation
- Authorised user or administrator – someone who acts on behalf of the organisation.
Principal authority
As a principal authorityExternal Link, you must be the first person to link your myID to your NFP organisation using RAM. You'll need a myID with either a Standard or Strong identity strength.
If as the principal authority, you have a Strong identity strength and are listed in the ABR as an eligible individual associate, you can link your business onlineExternal Link.
For other ways, you'll need to contact the RAM support lineExternal Link to link your organisation if you:
- are a primary person – this is a type of principal authority who is not listed as an individual associate in the ABR (for example, a responsible person for an NFP)
- are unable to achieve a Strong identity strength – you will need to have set up a Standard identity strength.
Once linked, you can access Online services for business on behalf of the organisation and set up authorisationsExternal Link for other individuals. This includes setting up authorisation administrators who can also authorise others.
If you've already linked your organisation, you should check the authorisationsExternal Link are up to date.
Authorised user or administrator
To access Online services for business, you need a myID with at least a Standard identity strength. If you're unable to achieve a Standard identity strength, you may be able to use a Basic Digital ID with a Basic identity strength by completing some extra steps.
A principal authority or authorisation administrator will need to authorise you in RAM where you can accept the authorisation requestExternal Link. You can then access Online services for business on behalf of your organisation.
If you've already been authorised to act on behalf of your organisation, check your authorisation is up to date. For example, you may have changed your myID identity strength from Basic to Standard or you need agency access for the ATO. If your authorisation needs to be updated, contact your principal authority or authorisation administrator.
Lodge using Online services for business
Once you've set up your Digital ID and RAM, log in to Online services for businessExternal Link to view your return.
To lodge your organisation's NFP self-review return:
- select either
- View next to the NFP self-review return in the Lodgments section of the For action panel
- NFP self-review return from the Lodgments menu
- Select Prepare next to the return (you must prepare the oldest return first)
- complete the mandatory details
- tick the acknowledgments and declaration
- select Submit.
A confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.
Your second and subsequent year NFP self-review return will be pre-populated from your most recently lodged NFP self-review return.
For assistance to answer the questions in the NFP self-review return, refer to our NFP self-review return question guide.
If you can't access Online services for business, you can submit your NFP self-review return using our self-help phone service or a registered tax agent.
Find out about what else you can do in Online services for business, including lodging activity statements, managing employee obligations and viewing your account.
Lodge using a registered tax agent
If you've engaged a registered tax agent, they can prepare and lodge your organisation's NFP self-review return through Online services for agents.