NFP self-review return factsheet

Reporting obligations for tax exempt non-charitable NFPs

This overview of the NFP self-review returns will help self-assessing income tax exempt non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) understand their reporting obligations.

The information on this page is also available in PDF format at NFP self-review return factsheet (PDF, 694KB)This link will download a file.

Who needs to lodge

ABN-registered non-charitable NFPs need to lodge an annual NFP self-review return confirming their income tax exemption status by 31 October each year.

The reporting requirement doesn't apply to:

• charities registered with the Australian Charities and Not-for-profits Commission (ACNC) and endorsed by the ATO as income tax exempt
• certain types of government entities
• taxable NFPs.

Completing the return

The NFP self-review return takes around 10 minutes to complete. It contains 3 sections to substantiate NFP eligibility for income tax exemption based on your purpose and activities, including:

• organisational details, and an estimate of your gross revenue range as small, medium or large
• questions to test eligibility
• summary and declaration.

Use our guide to prepare your answers before lodging your return, at NFP self-review return question guide.

Maintaining your ABN details

The Australian Business Register requires that all organisations, including NFPs, maintain and update their ABN details within 28 days of becoming aware of changes.

You will need to have your ABN details up to date to lodge online.

If an organisation’s current or prior associate is known and listed on our records, you can notify a change to an associate immediately using ABR online servicesExternal Link.

Where prior associates are unknown or uncontactable, newly appointed associates must notify us of their appointment by completing the Change of registration details (NAT 2943) paper form and posting it to us, with evidence as required. You can download the form in a fillable format at Notifying us of changes to your not-for-profit.

The form states that only an authorised contact can complete it, but we will accept the form from a newly appointed contact if you provide evidence of your approved nomination.

Lodging the return

NFPs can lodge the NFP self-review return using Online services for business. Registered tax agents can lodge using Online services for agents.

NFPs can also lodge using the self-help phone service on 13 72 26. You will need to have your ABN and a reference number from an ATO letter ready when you call.

See more about reporting requirements at Reporting requirements to self-assess income tax exemption.

Our approach to compliance

For organisations that identify they're a taxable NFP, we will be taking a practical compliance approach including:

• flexible payment plans
• remission of general interest charges and other penalties
• focusing our resources on the lodgment of the 2023–24 income year and onwards. We may take compliance action if we identify deliberate past tax evasion or fraudulent behaviour.

Cancelling your ABN

Before you rush to cancel your organisation’s ABN to avoid reporting, consider any implications:

• You will need an ABN to register for other tax obligations, such as GST or PAYG withholding.
• You may need an ABN to interact with other businesses or receive grant funding.
• Banks require an ABN when you set up a business account.

What charities need to do

If your NFP organisation is a charity, you can’t self-assess as income tax exempt. You must be:

• registered with the ACNC
• endorsed by the ATO to access an income tax exemption.

For more on charitable purposes go to the charity registration tool at acnc.gov.auExternal Link.

Substituted accounting periods

In most instances, you will not need to have an ATO approved substituted accounting period to prepare and lodge the NFP self-review return. The NFP self-review return can be lodged based on the purposes, and activities undertaken, in the year ending 30 June. For more information see Reporting requirements to self-assess income tax exemption.

ATO support

Phone our Not-for-profit advice service on 1300 130 248 between 8:00 am and 6:00 pm, Monday to Friday, for help about getting started, tax concessions, getting endorsed, and gifts and fundraising. For more information see Contact us.

Videos

To help you lodge your return we have helpful videos on tv.ato.gov.auExternal Link that provide a:

• quick 6 minute step-by-step video on How to lodge your NFP self-review return online
• detailed How to lodge the NFP self-review returnExternal Link webinar that walks you through the return questions and setting up accesses to lodge online.

Public advice and guidance

We provide public advice and guidance, which is continually updated. For more information see Reporting requirements to self-assess income tax exemption.

Subscribe to NFP news

Subscribe to the Not-for-profit newsroom for latest updates at Not-for-profit newsroom.

Connect with Assistant Commissioner Jennifer MoltisantiExternal Link on LinkedIn to receive targeted information.