ato logo

Reporting requirements to self-assess income tax exemption

From the 2023-24 income year, non-charitable not-for-profits (NFP) with an active ABN need to lodge an annual return.

Last updated 24 August 2023

Self-review return requirement
What the new reporting requirement means to the administration of NFP entities.

How the self-review return will work
The annual self-review return for the 2023–24 year can be lodged using ATO online services.

When the first self-review return is due
The first self-review return needs to be lodged for the 2023–24 income year and each subsequent income year.

How to access and lodge the self-review return
NFPs that need to lodge the annual self-review return can lodge through Online services for business.

Who needs to lodge
All non-charitable NFPs are required to lodge an annual self-review return to self-assess for income tax exemption.

Who doesn't need to lodge
Organisations that are not required to lodge an annual self-review return.

Before you lodge
What you need to check and prepare before lodgment.

Transitional support
Transitional support arrangements will be available if you need more time to meet obligations.

If you can't lodge
Contact us so we can work with you to address your lodgment obligations.

How to stay informed
You can subscribe to our NFP newsletter to stay informed about the new reporting requirements.