How to lodge the NFP self-review return

Prepare to lodge the NFP self-review return

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

If you don't have access to Online services for business, lodge now using the self-help phone service on 13 72 26. If you already have access to Online services for business, you can lodge online. Alternatively, if you have a registered tax agent, they can lodge on your behalf.

For a walkthrough of the return and step-by-step guidance on how to set up accesses to lodge online, watch our webinarExternal Link. Use the bookmarks in the menu at the bottom of the video near the play button to easily navigate to the sections most relevant to you.

If you're lodging online and want a quick overview, you can also download our step-by-step overview at NFP self-review return – update, connect and lodge (PDF, 784KB)This link will download a file.

Review your NFP's governing documents

Organisations self-assessing as income tax exempt must have clauses in their governing documents that prohibit the distribution of income or assets to members while they are operating and winding 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. Find and review your organisation's governing documents to ensure they contain appropriate clauses and you are operating for your purpose.

For more information on governing documents, including example clauses you can include, 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 also help you determine your eligibility for income tax exemption including which self-assessing category your organisation fits into.

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 don't have access to Online services for business, submit your NFP self-review return using our self-help phone service on 13 72 26. To lodge you'll need to:

• review the return questions using the NFP self-review return question guide
• record the answers and have these with you when you phone
• enter the organisation's ABN and a reference number listed on any letter we've posted to your organisation, such as the Your annual self-review reporting obligation notice
  • the ABN is listed as 'Client ID'
  • the reference number is listed as 'Our reference'
• follow the voice prompts to record your responses and submit your NFP self-review return.

If you're prepared, 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.

You must not lodge a return for a future reporting period, even if the self-help phone service gives you the option. You are not in a position to conduct an accurate self-review and declare that the information in it is correct until after the relevant reporting period.

If you aren't 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 8 to 12 weeks for us to email confirmation that we've updated your details.

Lodge online

If you’re already set up to access Online services for business on behalf of your NFP, you can lodge online using Online services for business.

If your NFP is not yet set up to access Online services for business, an associate (also known as principal authority) will need to set up access.

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

To set up access to Online services for business, the associate needs to:

• Update your organisation's details
• Set up myID and RAM.

Download online setup guide

For a step-by-step overview of how to set up access to lodge your return online, download our guide – NFP self-review return – update, connect and lodge (PDF, 183KB)This link will download a file.

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.

Only an ABN associate can set up access to Online services for business on behalf of your organisation.

If you have been appointed as an associate but don’t know the previous associate, you will 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

Your Digital ID is a secure way to prove who you are when accessing Online services for business. Each person who needs to access will need to set up their own myID, as it's unique to you and should not be shared with others.

Follow these steps to set up your myID:

1. Download the myID app – from the App Store or Google Play.
2. Enter your details – follow the prompts and enter your personal email address, full name and date of birth. myID is your personal Digital ID, don't use a shared, work or NFP email.
3. Verify your ID and choose your identity strength – to access Online services for business you need either a Standard or Strong identity strength. We recommend setting a Strong identity strength if you can.

For more support, see How to set up myIDExternal Link.

Step 2: Link your myID in RAM

Once you've set up your Digital ID, you need to link it to your NFP's ABN in RAM.

Linking your Digital ID doesn't allow other authorised users in your NFP to access your personal tax records.

How you link depends on whether you're a:

• Principal authority – person responsible for the organisation. Also known as the ABN associate.
• 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 in RAM. You'll need to set up a myID with either a Standard or Strong identity strength.

If you have a:

• Strong myID and are listed in the ABR as an individual associate, you can link to your organisation onlineExternal Link. Using a Strong strength ID means you don't need to renew your authorisation.
• Standard myID or aren't listed in the ABR as an individual associate, you'll need to phone the RAM support lineExternal Link to link your organisation. Your authorisation is valid for up to 12 months and you can renew your authorisation from 40 days before it expires. You'll receive notifications to your email address in RAM to remind you.

Once linked, you can access Online services for business on behalf of your NFP. You can also create authorisationsExternal Link for others to do the same.

Lodge using Online services for business

Once you've set up your Digital ID and linked your organisation in 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 (always 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.

Subsequent NFP self-review returns will be pre-populated from your most recently lodged return.

For help answering NFP self-review return questions, see our NFP self-review return question guide.

For help to answer the questions in the NFP self-review return, refer to our NFP self-review return question guide.

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 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.

^{Authorised by the Australian Government, Canberra.}