If your NFP with an active ABN is self-assessing as income tax exempt, it's almost time to lodge. The annual NFP self-review return (SRR) is due between 1 July and 31 October, unless your organisation has a substituted accounting period.
To check if you need to lodge, visit Do you need to lodge an NFP self-review return.
If you have previous year returns to lodge, you'll need to submit them before you can submit your 2025–26 return. Late lodgment penalties may apply for overdue returns so don't delay getting on top of your obligations.
How to lodge
Before you lodge, use the NFP self-review return question guide to preview the questions in the return and prepare your answers.
Then you can lodge:
- through our automated self-help phone service
- online
- with a registered tax agent.
You can lodge your return using our automated self-help phone service on 13 72 26. You’ll need your NFP’s ABN and a reference number from any letter we’ve posted to your NFP.
Or, once you’ve set up access in Online services for business it's the quickest way to lodge your SRR. If you’ve lodged a previous SRR, your answers will be pre-populated in your 2025–26 return based on your last lodgment.
Learn more about lodging by phone, online or through a tax agent at How to lodge the NFP self-review return.
Avoiding delays
Some of more commons causes of delays for people preparing to lodge are:
- not having their governing document ready to lodge
- out-of-date ABN details or permissions in Relationship Authorisation Manager (RAM)
- not being set up in Online services for business.
Getting your governing documents ready
One of the questions on the return asks whether your organisation has and follows clauses in its governing documents that prohibit the distribution of income or assets to members while it is operating and winding up.
From 1 July 2026, an NFP that does not have governing documents containing the required clauses cannot self-assess as income tax exempt. NFPs that aren't eligible to self-assess as income tax exempt and aren't a charity are taxable and must lodge an income tax return.
Check that your governing documents are in order now so you're ready to lodge from 1 July.
Updating your details and getting online
If you're a newly appointed associate who needs to update your NFP's ABN details and the prior associate is unknown or uncontactable, you will need to update your ABN details through a paper form. You must complete sections A, D, F and H and attach evidence of new associate appointment. Learn more at Notifying us of changes to your not-for-profit.
For step-by-step guidance on how to set up access to ATO online services, check out our Update, connect and lodge (PDF, 184 KB)This link will download a file flowchart.
You can also follow the on-demand webinarExternal Link to give you a step-by-step walkthrough of how to update ABN details, set up Online services for business and explanations for each question on the return.
The webinar is divided into sections with labelled bookmarks, so you can jump straight to what you need. You’ll find these in the video menu near the play button or listed along the screen underneath the webinar.
More information
For more information about the return, visit NFP self-review return reporting requirement.
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