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What happens if you lodge the NFP self-review return late

You must lodge as soon as possible if you missed the NFP self-review return deadline.

Last updated 4 November 2025

Act now if you haven't lodged

Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) are legally required to lodge an annual NFP self-review return by 31 October to notify their eligibility to self-assess as income tax exempt.

If your NFP missed the due date, you need to lodge your NFP’s overdue return as soon as possible because failure to lodge on time penalties may apply for late lodgment.

If you've been taking steps to lodge but haven't yet submitted your return, you don't need to contact us to request an extension. You can demonstrate that your NFP has taken steps to meet its lodgment obligation by:

If you're waiting for your Change of registration details form to be processed before you lodge your return, you don't need to contact us. It can take some time for the form to be processed and we can see it on your records.

We will accept late lodgment of your NFP self-review return as demonstration that you have been actively taking steps to meet your obligations.

Income tax exemption status

We're committed to supporting NFPs who are trying to do the right thing and enhancing transparency and integrity by ensuring only eligible NFPs access income tax exemption.

We will take firmer action with NFPs who are intentionally ignoring their NFP self-review return obligation and who are unwilling to comply.

NFPs that fail to lodge multiple NFP self-review returns may be subject to a review of their income tax exemption status. If we find an NFP does not meet eligibility requirements and is a taxable NFP, we will expect the NFP to lodge an income tax return or non-lodgment advice for outstanding reporting periods. Find out more at Taxable NFP organisations.

More information

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