After you've submitted your return
Once you've successfully submitted your not-for-profit (NFP) self-review return, you'll receive a transaction reference number to retain with your records. This has a self-assessment outcome of either:
Most returns automatically process at the point you submit.
Income tax exempt outcome
If you successfully submitted your NFP self-review return and self-assessed as income tax exempt, you've completed your reporting requirements for this income year. You'll need to lodge an NFP self-review return again next income year.
If you lodge your next return in Online services for business, your return information will be pre-populated making it even easier for you to lodge.
To make future interactions with us simple and easy, make sure you regularly review your NFP's documents and keep your organisation's details up to date.
What if you are unsure if you're a charity?
If your NFP is unsure if it's a charity, you may have selected 'yes' or 'unsure' to the question 'Does your organisation have charitable purposes?'. Your NFP will now need to assess its eligibility to be registered as a charity with the Australian Charity and Not-for-profit Commission (ACNC).
The best way to do this is by using the registration tool on the ACNC website at Organisations that have been self-assessing as income tax exemptExternal Link. We may also contact you to provide additional guidance and support to determine your NFP's charitable status.
If your NFP has only charitable purposes, you must apply to register your NFP as a charityExternal Link with the ACNC and be endorsed by the ATO to be income tax exempt.
If your NFP doesn't have only charitable purposes and is eligible to self-assess as income tax exempt, continue lodging the NFP self-review return annually to confirm your NFP's eligibility for income tax exemption.
NFPs that are not registered with the ACNC or that are not eligible to self-assess as income tax exempt are taxable and may be required to lodge an annual income tax return.
Taxable outcome
If you successfully lodged your NFP self-review return and self-assessed as taxable, your NFP doesn't qualify for income tax exemption.
You will no longer need to complete an annual NFP self-review return. Instead, your NFP is required to lodge an income tax return or notify of a non-lodgment advice each income year.
For organisations with an income year ending 30 June, you have until 15 May each year to lodge your income tax return or notify us of a non-lodgment advice. If you have an ATO approved SAP your due date is determined by your approved balance date.
Find out more about what to do if your NFP is taxable and what you need to lodge.