How to lodge the NFP self-review return

Prepare for lodgment

Before you lodge your not-for-profit (NFP) self-review return, you need to:

• Review your NFP's governing documents
• Prepare your NFP self-review return answers.

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, 183KB)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 must have and follow clauses in their governing documents that prohibit the distribution of income or assets to members while they are operating and when they wind up.

You'll need to refer to your governing documents when you lodge your NFP self-review return to self-assess your eligibility for income tax exemption. Locate and review your organisation's governing documents to confirm they contain appropriate clauses and that you are operating for purpose.

For more information on governing documents, including example NFP clauses, see NFP governing documents.

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

If you have access to Online services for business for your NFP, go to Lodge using Online services for business.

If you want to lodge online but don't have access to Online services for business on behalf of your NFP, you will need to:

• Update your organisation's details
• Set up your Digital ID and Relationship Authorisation Manager (RAM).

Downloadable guide

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, 183KB)This link will download a file flowchart.

Update your organisation's details

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, 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.

An associate is usually a public officer, director or officer bearer for your NFP and is appointed as the person responsible for your NFP in the ABR.

If you are a newly appointed associate, the previous associate on our ATO records should notify us of your appointment. If you don’t know the previous associate or can't contact them, you 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 your Digital ID 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 Digital ID app, myID, to prove your identity when you access 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:

1. Download the myID app from the App Store or Google Play.
2. 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.
3. Verify your ID and set your identity strength – to access Online services for business you will need to achieve either a Standard or Strong identity strength.

For more 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 Australian business number (ABN) in RAM.

The first person who links your NFP in RAM is the principal authority. On the ABR, this is known as an associate.

Linking ensures only the principal authority 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 administratorExternal Link – 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 in RAM. You'll need a myID set up to either a Standard or Strong identity strength.

If you have a Strong myID and are listed in the ABR as an associate, you can link your organisation onlineExternal Link.

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
• are unable to achieve a Strong myID. You will need a Standard myID to link your ABN over the phone.

Once linked, you can access Online services for business on behalf of your organisation. You can also set up authorisationsExternal Link for other individuals such as for newly appointed associates after an Annual General Meeting (AGM).

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:

1. 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.
2. Select Prepare next to the return (you must prepare the oldest return first).
3. Complete the mandatory details.
4. Tick the acknowledgments and declaration.
5. 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.