NFP SELF-REVIEW Return for Groups NOT Registered with the ACNC
Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to confirm their eligibility to self-assess as income tax exempt.
The annual reporting requirement is designed to enhance transparency and integrity in the system, by ensuring only eligible NFPs access income tax exemption. This measure was announced by the Federal Government on 11 May 2021, with the first NFP self-review return required for the 2023–24 income year.
NFPs can lodge the NFP self-review return themselves using:
- Online services for business
- the self-help phone service if they can’t access online services.
A registered tax agent can also lodge the return on behalf of your NFP.
If you have a standard tax year of 1 July to 30 June, the NFP self-review return must be lodged by 31 October each year. You don’t need to lodge an NFP self-review return for income years prior to 2023–24.
Extension for 2023–24 returns
If your NFP didn’t lodge its 2023–24 NFP self-review return by the 31 March 2025 due date, lodge your return as soon as possible. You don’t need to contact ATO to request an extension.
ATO has suspended penalty application for late lodgment of the 2023–24 NFP self-review return as part of the transitional support arrangements for the sector. From July 2025, ATO will start to review NFPs that intentionally ignore their obligations. Read more
More Information is available on the ATO website Click here