What is the NFP self-review return?
Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to confirm their eligibility to self-assess as income tax exempt.
The annual reporting requirement is designed to enhance transparency and integrity in the system, by ensuring only eligible NFPs access income tax exemption.
Do you need to lodge?
NFPs should work out if they need to lodge, based on the type of entity they are and the activities they carry out.
You may still have to lodge, even if the NFP ceased operating during the year.
Completing the return
When completing the NFP self-review return, you need to:
- advise the type of exempt category your NFP is self-assessing against
- consider the NFP's purpose and activities against specific eligibility requirements under one of 8 income tax exempt categories
- estimate the NFP's gross revenue range as small, medium or large to indicate the size of the organisation (this is the only financial-related question on the return).
Read the NFP self-review question guide before you start your lodgment.
How to lodge
You can lodge the NFP self-review return using:
- Online services for business
- the self-help phone service (if you can't access online services)
- a registered tax agent.
See How to lodge the NFP self-review return for more information.
When to lodge
Your NFP self-review return is due each year by 31 October. For the first lodgment, which applies to the 2023–24 income year, we provided additional support, including an extended lodgment due date of 31 March 2025. Find out more about due dates for the return.
If your 2023–24 NFP self-review return is overdue, you should lodge as soon as possible. Find our more at What happens if you lodge the NFP self-review return late.
After lodging
You'll receive a confirmation of your return submission, an ATO receipt ID number and the outcome of your self-assessment.
You should save these details for your records.
Each year after lodgment of the first NFP self-review, NFPs self-assessing as income tax exempt will need to confirm or update their information on a pre-populated return.
Find out more at What happens after you submit your return.
Need help?
The NFP support, webinars and news page provides links to:
- subscribe to our newsletter
- access the Not-for-profit newsroom
- a number of webinars about the NFP self-review return.