Overview
Once you've successfully submitted your not-for-profit (NFP) self-review return, you'll receive a transaction reference number to retain with your records. This has a self-assessment outcome of either:
Most returns automatically process at the point you submit.
Income tax exempt outcome
If you successfully submitted your NFP self-review return and self-assessed as income tax exempt, you've completed your reporting requirements for this income year. You'll need to lodge an NFP self-review return again next income year.
If you lodged the return in Online services for business, your return information will be pre-filled for next year making it even easier for you to lodge.
To make future interactions with us simple and easy, make sure you regularly review your NFP's documents and keep your organisation's details up to date.
What if you are unsure if you're a charity?
If your NFP is unsure if it is a charity, you may have selected 'yes' or 'unsure' to the question 'Does your organisation have charitable purposes?'. You are still able to able to self-assess and submit your 2023–24 NFP self-review return with an income tax exempt outcome.
The ATO may contact you after lodgment to provide additional guidance and support to determine your charitable status.
Your NFP will need to assess its eligibility to be registered as a charity. The best way to do this is by using the registration tool on the ACNC website at Organisations that have been self-assessing as income tax exemptExternal Link.
Taxable outcome
If you successfully lodged your NFP self-review return and self-assessed as taxable, your NFP does not qualify for income tax exemption.
You will no longer need to complete an annual NFP self-review return. Instead, your NFP is required to lodge an income tax return or notify of a non-lodgment advice each income year.
For organisations with an income year ending 30 June, you have until 15 May 2025 to lodge your income tax return or notify us of a non-lodgment advice. If you have an ATO approved SAP your due date to lodge the 2023-24 income tax return is determined by your approved balance date.
Find out more about what to do if your NFP is taxable and what you need to lodge.
Additional support
After completing a self-review of eligibility to income tax exemption, you may find out your NFP is taxable. If your NFP determines they are taxable for the 2023–24 income year, transitional support is available to help you meet your lodgment obligations. This includes:
- providing a concessional due date to lodge your income tax return and pay any income tax liability
- remission of any applicable general interest charge and penalties
- entering payment plans to allow any income tax liability to be paid progressively.
If your organisation has not kept complete records for the full financial year and need help to reconstruct tax records, you can contact us.
We are focused on NFPs correctly lodging their NFP self-review return or income tax return for the 2023–24 income year and onwards. While our focus is on the 2023–24 income year and onwards, if we identify deliberate past tax evasion or fraudulent behaviours we may take compliance action.
Find out more about what to do if your NFP is taxable and what you need to lodge.
SAP lodgment due dates for 2023-24 income tax return
If your organisation has an ATO approved substituted accounting period (SAP) for income tax, your income tax return due date is determined by your balance date. Use the table to determine your income tax return due date for 2023–24. Find out what you will need to lodge at Taxable NFPs.
|
SAP code |
Approved balance date |
2023–24 concessional income tax return due date |
|---|---|---|
|
A |
31 Dec 2023 December balancer |
30 Jun 2025 |
|
B |
31 Jan 2024 January balancer |
30 Jun 2025 |
|
C |
29 Feb 2024 February balancer |
30 Jun 2025 |
|
D |
31 Mar 2024 March balancer |
30 Jun 2025 |
|
E |
30 Apr 2024 April balancer |
30 Jun 2025 |
|
F |
31 May 2024 May balancer |
30 Jun 2025 |
|
G |
31 July 2024 July balancer |
30 Jun 2025 |
|
H |
31 Aug 2024 August balancer |
30 Jun 2025 |
|
I |
30 Sep 2024 September balancer |
31 Jul 2025 |
|
J |
31 Oct 2024 October balancer |
31 August 2025 |
|
K |
30 Nov 2024 November balancer |
30 September 2025 |