Lodgment due date
If your NFP has a standard tax year of 1 July to 30 June, the NFP self-review return must be lodged by 31 October each year.
You don't need to lodge an NFP self-review return for income years prior to 2023–24.
Substituted accounting periods
Some NFPs operate on a substituted accounting period (SAP), which is an income year that is not the standard 30 June income year.
SAPs may be granted to NFPs where they can demonstrate that an ongoing event, industry practice, business driver or other ongoing circumstance makes 30 June an inappropriate or impractical balance date.
If your NFP doesn't have an ATO approved SAP, you need to lodge your NFP self-review return for the year ending 30 June. You have between 1 July and 31 October to lodge your return.
If you don't have an ATO approved SAP
To have a SAP approved, an NFP needs to demonstrate a business need that makes 30 June inappropriate or impractical as a balance date.
In most situations, income tax exempt NFPs won't be required to have their financial reports prepared for the period ending 30 June to lodge their NFP self-review return. This is because the self-review return mainly requires consideration of the NFP's activities and its governing documents.
Your NFP board or committee can use the NFP self-review return question guide to conduct an early review of the NFP's income tax status during a normal meeting or out of session meeting. You don’t need to wait for the annual general meeting to approve and lodge the return.
Additionally, your NFP self-review return doesn't need to align with periods for other federal, state or territory and local reporting.
Example: sporting club operating on an income year ending 31 December
Mountain Meadows Athletics Club has always prepared its financial reports on a calendar year basis (ending 31 December) but it doesn't have an ATO approved SAP. Its governing documents state that it is established to promote the sport of competing in track and field events. Its main activities are running track and field events, and it also undertakes fundraising to support these activities. Its only purpose is to promote the sport of athletics. It also incurs minor expenditure when purchasing equipment from an international supplier.
The club doesn't need to apply for a SAP and can continue to prepare financial reports on a calendar year basis. It only needs to consider its purpose, and activities undertaken, in the year ending 30 June to lodge its NFP self-review return.
End of exampleIf your NFP determines it is taxable
If your NFP doesn't have an ATO approved SAP have an income year ending 30 June, you have until 15 May 2025 to lodge an income tax return or notify us of a non-lodgment advice period ending 30 June.
If you have an ATO approved SAP, your due date is determined by your approved balance date. If you don't have an ATO approved SAP and want to lodge your income tax return on a due date aligned to your NFP's income year you must apply for an ATO approved SAP.
Find out more about what to do if your NFP is taxable.
If you have an ATO approved SAP
NFPs with an ATO approved SAP for income tax need to follow the SAP due dates to lodge their NFP self-review return.
SAP code | Approved balance date | NFP self-review return due date |
|---|---|---|
A | 31 December December balancer | 15 August |
B | 31 January January balancer | 15 September |
C | 29 February February balancer | 15 October |
D | 31 March March balancer | 15 November |
E | 30 April April balancer | 15 December |
F | 31 May May balancer | 15 January |
G | 31 July July balancer | 15 February |
H | 31 August August balancer | 15 March |
I | 30 September September balancer | 15 April |
J | 31 October October balancer | 15 May |
K | 30 November November balancer | 15 June |