Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to notify their eligibility to self-assess as income tax exempt. The return is due each year between 1 July and 31 October.
If your organisation's 2023–24 return is overdue, you will need to lodge that return before your 2024–25 return.
If you aren't sure if your NFP is charitable, or you're waiting on the outcome of your charity registration with the ACNC, check out the article in this edition of NFP news Lodging the NFP self-review return if your NFP may be charitable.
How to lodge
You can lodge online, through our self-help phone service, or with a registered tax agent.
Once you’ve set up access, Online services for business is the quickest way to lodge your NFP SRR. If you’ve lodged your 2023–24 NFP self-review return, your answers will be pre-populated in your 2024–25 return based on your last lodgment. When you lodge, make sure you review your answers before you submit your return.
For step-by-step guidance on how to update your ABN details and set up access to ATO online services, check out our Update, connect and lodge (PDF, 184KB)This link will download a file flowchart.
If you are experiencing difficulties lodging online, you can still 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.
Before you lodge, use the NFP self-review return question guide to preview the questions in the return and prepare your answers before lodging.
One of the questions on the return asks whether your organisation has and follows clauses in its governing document that prohibit the distribution of income or assets to members while it is operating and winding up.
We are providing additional support to NFPs and have extended the due date to update governing documents from 30 June 2025 to 30 June 2026 for organisations that have not made any distributions of income or assets to members. To get the extension, answer 'Yes' to the question in the return about your NFP's governing document.
If you need more help with getting ready to lodge, there are plenty of useful tools and information available to help you understand the NFP self-review return at ato.gov.au/NFPtaxexempt.
Stay up to date
- You can read more articles in the Not-for-profit newsroom and, if you haven't already, subscribeExternal Link to our free monthly newsletter Not-for-profit news to be alerted when we publish new articles.
- For updates throughout the month, Assistant Commissioner Jennifer Moltisanti regularly shares blog posts and updates on her LinkedInExternal Link profile. And you can check out our online platform ATO CommunityExternal Link to find answers to your tax and super questions.