Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to confirm their eligibility to self-assess as income tax exempt.
The annual reporting requirement is designed to enhance transparency and integrity in the system, by ensuring only eligible NFPs access income tax exemption. This measure was announced by the Federal Government on 11 May 2021, with the first NFP self-review return required for the 2023–24 income year.
NFPs can lodge the NFP self-review return themselves using:
- Online services for business
- the self-help phone service if they can't access online services.
A registered tax agent can also lodge the return on behalf of your NFP.
Your NFP self-review return is due by 31 October, however for the first lodgment which applies to the 2023–24 income year, you can lodge up to 31 March 2025. This extension is part of the additional support we are providing, to help NFPs lodge their first self-review return.
When completing the NFP self-review return, you need to:
- advise the type of exempt category your NFP is self-assessing against
- consider the NFP's purpose and activities against specific eligibility requirements under one of 8 income tax exempt categories
- estimate the NFP's gross revenue range as small, medium or large, to indicate the size of the organisation (this is the only financial-related question on the return).
Once the NFP self-review return is submitted, you'll receive a confirmation notice on screen confirming:
- submission of your return
- an ATO receipt ID number
- the outcome of your self-assessment.
You should save the ATO receipt ID number and confirmation notice for your records.
Each year after lodgment of the first NFP self-review, NFPs self-assessing as income tax exempt will confirm or update their information on a pre-populated return.
You can find out more about: