Not-for-profit self-review due 31 October 2025
From the 2023-24 income year, non-charitable not-for-profits (NFPs) with an active ABN are required to lodge an annual NFP self-review return with the Australian Tax Office (ATO).
This new reporting requirement is designed to ensure only eligible NFPs access income tax exemption.
When completing the return, organisations will need to:
- Confirm which of the eight income tax exempt categories they fall under
- Review their purpose and activities against eligibility requirements
- Provide an estimate of their gross revenue (small, medium or large).
Key dates
- From 2025 onwards, the annual due date will be 31 October.
- Penalties may apply for organisations that fail to lodge on time from November 2025.
Who needs to lodge?
All non-charitable NFPs that self-assess as income tax exempt.
Who doesn’t?
You may not need to lodge if your NFP is:
- a certain type of government entity
- an Australian Charities and Not-for-profit Commission (ACNC) type of entity, as it cannot self-assess income tax exemption
- an NFP sub-entity (for GST purposes)
- another excluded type of entity.
For more information see: Who doesn’t need to lodge.
How AFS can help
Navigating eligibility rules and lodgement requirements can be complex. Our team can assist you with:
- Determining whether your organisation needs to lodge
- Completing and lodging the return correctly
- Clarifying whether your NFP should be registered with the ACNC or treated as taxable.
If you’re unsure where your NFP fits, now is the time to review your status.
Get in touch with us today to ensure your organisation meets its obligations and avoids penalties.
