Act now if you haven't lodged
Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) are legally required to lodge an NFP self-review return annually to notify their eligibility to self-assess as income tax exempt.
If your NFP didn't lodge its 2023–24 NFP self-review return by 31 March 2025 due date, lodge your return as soon as possible. You don't need to contact us to request an extension.
We've suspended penalty application for late lodgment of the 2023–24 NFP self-review return as part of the transitional support arrangements for the sector. From July 2025, we will start to review NFPs that intentionally ignore their obligations.
Act now to avoid a review. It's important to demonstrate that your NFP has taken steps to meet its lodgment obligation. Actions may include:
- attempting to lodge the return online or via the self-help phone service on 13 72 26
- engaging a registered tax agent to lodge the return on your behalf
- setting up your myID to access Online services for business
- updating your NFP's ABN details via:
- the Australian Business Register
- Online services for business
- a Change of registration details form.
If you are waiting for your Change of registration details form to be processed before you lodge your return, you don't need to contact us. We can see this on your records.
We will also accept late lodgment of your NFP self-review return as demonstration that you have been actively taking steps to meet your obligations.
Firmer action
We're committed to supporting NFPs who try to do the right thing.
We will take firmer action with NFPs who are intentionally ignoring their NFP self-review return obligation and who are unwilling to comply. From July 2025, these NFPs may be subject to review.
Find out about organisations who need to lodge an NFP self-review return, at Do you need to lodge?