If you have not-for-profit (NFP) clients with an active ABN that self-assess as income tax exempt, you need to lodge their annual NFP self-review returns.
Returns are due between 1 July and 31 October each year, or after your client's reporting year ends if they have an approved substituted accounting period.
We'll be writing to you in July with a list of clients with outstanding returns, at the time of issue.
If any of your NFP clients have ceased operating, you should assist them to cancel their ABN. Clients can do this by visiting abr.gov.au/cancelABNExternal Link, or you can cancel it for them by following the instructions at Cancel your client’s ABNExternal Link.
Before cancelling, ensure all lodgment, reporting and payment obligations are up to date. If you no longer represent a client, you should remove them from your client list in Online services for agents (OSfA).
How to help your clients
You can lodge the NFP self-review return for clients in OSfAExternal Link. For guidance, see Not-for-profit self-review return.
If your clients lodge their own returns, you can direct them to the following support materials:
- NFP self-review reporting requirements - for step-by-step guidance on reporting obligations
- Governing documents - to review or update their NFP clauses
- NFP self-review question guide - to help prepare responses for questions on the return
- How to lodge the NFP self-review return - for self-help phone service and digital lodgment options.