The Not-for-Profit (NFP) Self-Review Return is now in its second year, and the deadline for lodgement is fast approaching. If your organisation is self-assessing as income tax exempt, it’s time to ensure your governance and eligibility are up to date.

What is the NFP Self-Review Return?

The NFP Self-Review Return is an annual online declaration required by the ATO for organisations that self-assess as income tax exempt. It’s not a financial return—it’s a governance review. The return helps confirm that your organisation continues to meet the eligibility criteria for tax exemption under Division 50 of the Income Tax Assessment Act 1997.

Who Needs to Lodge?

The return must be completed by:

  • Self-assessing NFPs that are not registered charities (charities report to the ACNC instead).
  • Organisations such as sporting clubs, community groups, and educational bodies that rely on self-assessment for income tax exemption.

If your organisation is registered with the ACNC, you do not need to lodge this return.

What’s Included in the Return?

The return focuses on:

  • Your organisation’s purpose and activities.
  • Governing documents (e.g. constitution, rules).
  • Whether your organisation operates for the benefit of its members or the public.
  • Confirmation that your organisation continues to meet the requirements for tax exemption.

Importantly, the return is based on the tax year (1 July to 30 June), not your organisation’s financial reporting year. If your organisation uses a different financial year for reporting purposes but has not been granted a substituted accounting period (SAP) by the ATO, you must still report based on the standard tax year.

Lodgement Due Dates – Know Which Applies to You

  • If your organisation uses the standard tax year (1 July to 30 June) or has a substituted accounting period approved by the ATO, your NFP Self-Review Return is due by 31 March 2025.
  • If your organisation uses a different financial year for reporting purposes but does not have an approved SAP, your return is still based on the standard tax year, and your due date is 31 October 2025.

This distinction is important—your reporting period for financial statements may differ, but the ATO return is tied to the tax year unless a formal SAP is in place.

What’s New in Year Two?

For organisations lodging for the second time:

  • You’ll need to review and update your previous responses.
  • The ATO has provided a question guide to help prepare your answers.
  • Lodgement is via the ATO’s Online Services for Business.

How to Prepare

  1. Review your governing documents to ensure they reflect your current purpose and operations.
  2. Use the ATO’s question guide to prepare your answers.
  3. Log in to Online Services for Business to complete and submit the return.
  4. Keep records of your responses and supporting documents.

Need Help?

The ATO has published webinars and support resources to assist with lodgement. You can also refer to Davidsons’ helpful articles:

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