It's easy to assume you're all set to lodge your NFP self-review return. Then when it's time to actually lodge, you find you aren't quite ready. Avoid wrong turns by confirming you're all set with the items below to start your lodgment journey.
Check your details
Firstly, check that your NFP's associate details are up to date on Australian business number (ABN) records. An associate is usually a public officer, director or office bearer. For guidance to update your associate details, visit Notifying us of changes to your not-for-profit.
If you've taken the time to set up access to Online services to business, adding a newly authorised committee or board member is quick and easy to do using Relationship Authorisation Manager (RAM)External Link.
If you haven't set up your digital access, then don't leave this to the last minute because adding new authorisation can take up to 12 weeks using the paper form Change of registration details (NAT 2943).
Set up your digital access today to protect your organisation's privacy and make it easier to manage changes to committee or board members. For step-by-step guidance, see our online setup guide Update, connect and lodge.
Know your exempt category
In the second section of the return, you need to choose which one of the 8 categories of income tax exempt entities best reflects your organisation's main purpose. Your NFP must meet the criteria of your chosen category to be eligible to self-assess as income tax exempt. For example, a cultural NFP organisation's main purpose must be to encourage art, literature or music, or for musical purposes.
If this is your first time lodging, or you need a refresher, you can preview the questions in our NFP self-review return question guide and prepare your answers ahead of time, including identifying which exempt category best reflects your NFP.
Check your governing documents
Governing documents are formal documents that set out your organisation's purpose, structure and decision-making processes. You must have and follow clauses in your governing documents that prohibit distributing income or assets for the benefit of specific people – both while it operates and when it winds up.
On your 2025-26 NFP self-review return, you will be asked to confirm if your organisation is a not-for-profit entity. If you select 'Yes', you are indicating that your organisation has governing documents with appropriate clauses.
Ensure your governing documents are up to date, along with your tax records, as we can request copies to verify your eligibility for income tax exemption.
How to lodge
When you're ready you can lodge online, by phone or through a tax agent.
Online
The quickest way to lodge is by using Online services for business. If you haven't lodged online before, we've got detailed guidance to help you get set up at How to lodge the NFP self-review return.
Phone
You can lodge by phone using the automated self-help phone service on 13 72 26.
Have your ABN on hand, as you'll be prompted to enter this at the start of the call. You'll then receive a prompt to enter your organisation's TFN. If you do not have this, just hold the line until the system repeats the prompt, then hold the line again until you move to the next menu. From that menu you can select the NFP self-review return phone lodgment service. Follow the voice prompts to record your responses and submit your NFP self-review return.
Learn more about lodging by phone at How to lodge the NFP self-review return.
Tax agent
Alternatively, a registered tax agent can lodge your NFP self-review return. Learn more at How to lodge the self-review return.
Stay informed
In this month's edition we're focusing on managing who has the right accesses and permissions to act for your NFP. Learn more about maintaining the right accesses in the article Managing authorised contacts and permissions. And get tips and advice to stay on top of access to your NFP's systems and records when people change roles in Forgotten about access? Let's fix that.
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