Non-charitable not for profit (NFP) organisations with an active Australian business number (ABN) who self-assess as income tax exempt, must lodge an annual NFP self-review return. The return notifies us of the NFP's eligibility to self-assess as income tax exempt.
The first return is for the 2023–24 income year and must be lodged by the extended deadline of 31 March 2025.
The return includes 3 sections and takes around 10 minutes to complete. You can lodge the return yourself:
- using Online services for business, or
- phoning our automated self-help phone service on 13 72 26.
If you've engaged a registered tax agent, they can lodge on your NFP's behalf through Online services for agents.
The income tax return is different to the NFP self-review return. If you identify your NFP is taxable when you submit your self-review return, you must also lodge an income tax return or a non-lodgement advice for the 2023–24 income year. Check what happens after you submit your return for additional support available to assist you to meet your tax obligations.
Support
If you need help, we have a range of tools to help you understand the NFP self-review return and prepare for lodgement. This includes the NFP self-review return question guide, which lists all the questions in the return so you can prepare your answers before lodging.
It's also a good idea to follow our NFP self-review return – update, connect and lodge flowchartThis link will download a file, for a step-by-step guide in how to set up access to lodge your return online. This will help you to identify any actions to take, to make sure you have everything needed to lodge by the due date.
We also have a range of webinarsExternal Link available to guide you through the new reporting requirement, and what you need to do if you identify you’re taxable or charitable.
For further guidance, call our dedicated NFP advice service on 1300 130 248, between 8:00 am and 6:00 pm, Monday to Friday.
For the latest NFP news and updates, subscribe to our Not-for-profit newsletterExternal Link.