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Who needs to lodge

Non-charitable NFPs with an active ABN that self-assess income tax exemption must lodge an NFP self-review return.

Last updated 1 May 2024

Eligible types of income tax exempt entities

There are 8 categories of income tax exempt entities that can self-assess eligibility for income tax exemption, outlined in Division 50 of the Income Tax Assessment Act 1997 (ITAA 1997). These are:

  • community service
  • sporting
  • cultural
  • educational
  • health
  • employment
  • scientific
  • resource development.

NFP organisations must meet the specific criteria and conditions of these categories to be eligible to self-assess as income tax exempt.

NFPs will be guided to consider their purposes and activities against these specific criteria when completing the annual NFP self-review return.

Check the types of NFP organisations that can self-assess income tax exemption at Types of income tax exempt organisations.