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NFP self-review return

Lodgment date for NFPs self-assessing as income tax exempt – NFP self-review return.

Published 13 May 2025

Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) that self-assess as income tax exempt are required to lodge an annual NFP self-review return.

If your NFP has a standard tax year of 1 July to 30 June, you must lodge the NFP self-review return by 31 October in the year after the reporting period has ended.

NFPs with an ATO-approved substituted accounting period, which is an income year that is not the standard 30 June income year, need to follow the SAP lodgment due dates.

For more information on the NFP self-review return and how to lodge, see Reporting requirements to self-assess income tax exemption.

QC104847