Time is running out for self-assessing not-for-profit (NFP) organisations with an ABN to lodge their NFP self-review return. The deadline is 31 October, and failure to lodge on time may result in penalties.
Lodging your self-review return helps confirm your organisation’s eligibility for income tax exemption. If you’re required to lodge and haven’t yet done so, now is the time to act.
Avoid penalties – act now
From 1 November, failure to lodge penalties may apply for NFP organisations that haven’t met their reporting obligation. These penalties start at up to $1,650 for returns lodged up to 28 days late and increase the longer your return is outstanding. The easiest way to avoid possible penalties is to lodge your return.
If you’re waiting for your Change of registration details form to be processed, you don’t need to contact us to ask for more time. We can see this on your record and will take this as a sign that you're actively working to meet your obligations.
If your NFP fails to lodge multiple NFP self-review returns, we may review your NFP's income tax exempt status. If we find your NFP does not meet eligibility requirements and is a taxable NFP, you'll need to lodge an income tax return or non-lodgment advice for outstanding reporting periods.
Learn more about late lodgment at What happens if you lodge the NFP self-review return late.
How to lodge
Lodge your NFP's self-review return by phoning our automated self-help phone service on 13 72 26 or through Online services for business. Alternatively, a registered tax agent can lodge the return on your behalf.
Before you lodge using the self-help phone service, prepare your answers using the NFP self-review return question guide. You will also need your ABN and a reference ID from a letter the ATO has sent you.
If you lodge by phone, we will contact you after you've lodged to provide step-by-step guidance on how to set up access to Online services. This will save you time so that your future digital returns are pre-populated.
For more information visit How to lodge the NFP self-review return.
Updating your details
You may need to update your details before you can:
- access Online services for business to lodge online
- phone us to have a letter with a reference number sent to your NFP so you can lodge with the self-help phone service (only required if you can't find any previous letter we've sent).
To update your details, you'll need to submit a change of registration details form which you can find at Notifying us of changes to your not-for-profit. Follow the instructions carefully to make sure your form doesn't have any errors. It may take up to 12 weeks for us to process a change of details form.
If you were planning to lodge online but need to update your details first, check if you can lodge via the self-help phone service on 13 72 26. If you have a reference number from a letter we have sent to your NFP and your NFP's ABN, it's a quick and easy way to lodge.
Need more help?
We have lots of useful resources to guide you through lodging your NFP self-review return, all available as part of our comprehensive guidance at NFP self-review return reporting requirement.
- Our NFP self-review return factsheet guides you through the new lodgment obligations and digital onboarding process.
- The NFP self-review return question guide explains question on the return.
- The How to lodge the NFP self-review return webinarExternal Link is an in-depth guide to understanding the return, answering the questions and setting up accesses to lodge online, with chapter markers to help you jump straight to the section you're interested in.
- The NFP self-review return – update, connect and lodgeThis link will download a file factsheet walks you through getting online and lodging the return.
- The How to lodge your NFP self-review return onlineExternal Link video is a short guide to lodging online.
If you have further questions, call our dedicated NFP advice line on 1300 130 248, between 8 am and 6 pm, Monday to Friday, for advice and assistance with the return.
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