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Transitional support if you determine you are taxable

Transitional support is available if you find out you are taxable and need more time to meet lodgment obligations.

Last updated 30 June 2024

Support available for taxable 2023–24 lodgments

After completing a self-review of eligibility to income tax exemption, an organisation may find out they are taxable. For these organisations, transitional support arrangements are available to help them meet their lodgment obligations.

Transitional arrangements and additional time to lodge the NFP self-review return is also available.

Where your organisation determines they are a taxable for the 2023–24 income year, transitional support is available allowing time to meet your lodgment obligations. This includes:

  • providing a concessional due date to lodge your income tax return and pay any income tax liability
  • remission of any applicable general interest charge and penalties
  • entering payment plans to allow any income tax liability to be paid progressively.

We also have guidance available to assist with reconstruction of tax records, if your organisation has not kept complete records available for the full financial year.

We are taking a practical compliance approach and will focus our resources on the lodgment of the 2023–24 income year and onwards. While our focus is on the 2023–24 income year and onwards we may take compliance action if we identify deliberate past tax evasion or fraudulent behaviour.

Concessional due date to lodge your 2023–24 income tax return

For organisations with an income year ending 30 June, you have up to 15 May 2025 to lodge your income tax return or notify us of a return not necessary. Find out what you will need to lodge at Taxable NFPs.

If your organisation has an ATO approved substituted accounting period (SAP) for income tax, your income tax return due date is determined by your balance date. Use the table to determine your income tax return due date for 2023–24.

Table: SAP due dates for the 2023–24 income year

SAP code

Approved balance date

2023–24 concessional income tax return due date


31 Dec 2023

December balancer

31 January 2025


31 Jan 2024

January balancer

31 January 2025


29 Feb 2024

February balancer

31 January 2025


31 Mar 2024

March balancer

31 January 2025


30 Apr 2024

April balancer

28 February 2025


31 May 2024

May balancer

31 March 2025


31 July 2024

July balancer

31 May 2025


31 Aug 2024

August balancer

30 June 2025


30 Sep 2024

September balancer

31 July 2025


31 Oct 2024

October balancer

31 August 2025


30 Nov 2024

November balancer

30 September 2025