Tax landscape

On this page

• Not-for-profit self-review return
• Organisations required to lodge a NFP self-review return
• Lodging the NFP self-review return
• Common questions about income tax reporting

Not-for-profit self-review return

A non-charitable not-for-profit organisation with an active Australian Business Number (ABN) that self-assesses as income tax exempt must lodge an annual NFP self-review return with the Australian Taxation Office (ATO).

The NFP self-review return requires the organisation to notify the ATO whether it is eligible to self-assess as income tax exempt. It is different from an income tax return.

The first NFP self-review return applied to the 2023–24 income year. A return is not required for an earlier income year.

For help preparing the return, see the ATO’s NFP self-review return question guide.

Organisations required to lodge a NFP self-review return

An organisation must lodge an NFP self-review return if it:

• is a non-charitable not-for-profit organisation
• has an active ABN, and
• self-assesses as income tax exempt

An organisation generally does not lodge an NFP self-review return if it is:

• a charity registered with the Australian Charities and Not-for-profits Commission (ACNC)
• a taxable not-for-profit organisation
• a not-for-profit sub-entity for GST purposes, or
• a specified type of government entity

Registered charities

A charity registered with the ACNC does not lodge an NFP self-review return. Registered charities have separate reporting obligations, including reporting obligations to the ACNC.

An organisation that meets the legal definition of a charity cannot self-assess as income tax exempt. To access income tax exemption, it must register with the ACNC and be endorsed by the ATO.

For more guidance, see our webpages on income tax exemption, registration as a charity with the ACNC, and applying for TCC endorsement.

Taxable not-for-profit organisations

A taxable not-for-profit organisation does not lodge an NFP self-review return.

Depending on its legal structure and taxable income, it may need to lodge an income tax return or notify the ATO that lodgement is not required.

For more guidance, see the taxable not-for-profit organisations section of our income tax exemption webpage.

Reviewing your organisation’s income tax status

Before lodging the NFP self-review return, your organisation should review whether it continues to satisfy the requirements to self-assess as income tax exempt.

This review is particularly important if:

• the organisation has historically treated itself as income tax exempt
• its purposes or activities have changed
• its legal structure has changed
• its governing documents have changed
• the way it uses its income or assets has changed, or
• its operations in Australia or overseas have changed

The review should consider:

• whether the organisation may be a charity
• whether it falls within a category that can self-assess as income tax exempt, and
• whether it satisfies all additional requirements applying to that category

Charity status

First, consider whether the organisation may be eligible to register as a charity.

An organisation with charitable purposes cannot self-assess as income tax exempt. If it wants to access income tax exemption, it must register with the ACNC and obtain ATO endorsement.

Some organisations may meet the legal definition of a charity even though they do not describe themselves as charities.

For guidance about charity status, see:

• the ACNC guidance for organisations that have been self-assessing as income tax exempt
• our webpage Registration as a charity with the ACNC, and
• our fact sheet Applying for TCC endorsement

Eligibility to self-assess

If the organisation is not a charity, it must consider whether it is eligible to self-assess as income tax exempt.

Only specified categories of non-charitable not-for-profit organisations can self-assess. The organisation must satisfy the requirements for the relevant category and any additional conditions that apply.

For detailed guidance, see:

• our webpage income tax exemption, and
• the ATO’s guidance on self-assessing income tax exemption

Governing documents and activities

As part of its review, the organisation should consider whether it:

• continues to comply with its governing documents
• has governing documents that demonstrate its not-for-profit character
• continues to carry out activities consistent with its purposes, and
• applies its income and assets for the purpose for which it was established

For detailed guidance, see:

• our webpage income tax exemption
• the ATO’s guidance on not-for-profit governing documents, and
• our webpage on managing an organisation’s rules or constitution

Changes to the organisation

Your organisation should review its income tax status if its circumstances change.

If a change means that the organisation is no longer eligible to self-assess as income tax exempt, it may need to report that it is taxable and consider whether it must lodge an income tax return or non-lodgement advice.

The organisation should also keep its ABN details current.

Lodging the NFP self-review return

An organisation with a standard income year from 1 July to 30 June must generally lodge its NFP self-review return by 31 October following the end of the relevant income year.

Different due dates apply to an organisation with an ATO-approved substituted accounting period.

An organisation that uses another balance date for its financial reporting does not necessarily have an ATO-approved substituted accounting period.

The return can be lodged using the ATO’s Online services for business.

The ATO states that an organisation does not need to wait for its annual general meeting to approve and lodge the return. The board or committee can use the ATO question guide to conduct its review at an ordinary meeting or outside a meeting.

For guidance about completing and lodging the return, see:

• the ATO’s guidance on lodging the NFP self-review return, and
• the ATO’s NFP self-review return question guide

Late lodgement

If your organisation misses the due date, it should lodge the overdue NFP self-review return as soon as possible.

Failure-to-lodge penalties may apply. The ATO may also review the income tax exemption status of an organisation that fails to lodge multiple NFP self-review returns.

If the ATO determines that the organisation is not eligible to self-assess as income tax exempt, the organisation may need to lodge:

• outstanding income tax returns, or
• non-lodgement advice for the relevant reporting periods

The ATO states that an organisation taking steps to lodge does not need to contact it to request an extension. Evidence that an organisation is taking steps to meet its obligation may include:

• attempting to lodge the return online or using the ATO self-help phone service
• engaging a registered tax agent
• setting up access to Online services for business, or
• updating the organisation’s ABN details

For current guidance, see the ATO’s information about late NFP self-review returns.

Recording the review

As a practical governance measure, the board or committee should record its review of the organisation’s income tax status and the basis for its conclusion. The organisation should retain the documents and information used to complete its NFP self-review return.

These may include:

• governing documents
• records of the organisation’s purposes and activities
• relevant financial records
• minutes recording the board or committee’s review
• records showing how the organisation applied its income and assets, and
• documents relating to material changes in its structure or operations

Common questions about income tax reporting

Who has to lodge the ATO self-review return?

A non-charitable not-for-profit organisation with an active ABN that self-assesses as income tax exempt must lodge an annual NFP self-review return.

Registered charities and taxable not-for-profit organisations do not lodge the NFP self-review return. Different reporting obligations apply to those organisations.

For more guidance, see Organisations required to lodge above.

When are not-for-profit tax returns due?

The due date depends on whether the organisation must lodge an NFP self-review return or an income tax return.

A non-charitable not-for-profit organisation with a standard income year that must lodge an NFP self-review return must generally lodge it by 31 October following the end of the relevant income year. Different due dates apply to organisations with an ATO-approved substituted accounting period.

The NFP self-review return is not an income tax return. A taxable not-for-profit organisation may need to lodge an income tax return instead. Its due date will depend on its circumstances and how it lodges.

For more guidance, see Lodging the NFP self-review return and Taxable not-for-profit organisations above.

What happens if we don’t lodge?

An organisation that misses the due date should lodge the overdue NFP self-review return as soon as possible. Failure-to-lodge penalties may apply.

The ATO may review the income tax exemption status of an organisation that fails to lodge multiple NFP self-review returns. If the organisation is found to be taxable, it may need to lodge outstanding income tax returns or non-lodgement advice.

For more guidance, see Late lodgement above.

Related ATO and ACNC resources

• ATO guidance on self-assessing income tax exemption
• ATO guidance on lodging the NFP self-review return
• ATO NFP self-review return question guide
• ATO guidance about late NFP self-review returns
• ATO guidance for taxable not-for-profit organisations
• ACNC guidance for organisations that have been self-assessing as income tax exempt

The content on this webpage was last updated in September 2026 and is not legal advice. See full disclaimer and copyright notice.

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