Tax landscape

On this page

• Not-for-profit self-review return
• Does your not-for-profit organisation need to lodge a NFP self-review return?
• What does your organisation need to do?
• Find out more

Not-for-profit self-review return

From the 2024 income tax year, non-charitable not-for-profit organisations with an active Australian Business Number (ABN) that wish to access the income tax exemptions on an ongoing basis are required to lodge an annual 'NFP self-review return' with the Australian Tax Office (ATO).

The NFP self-review return is required to be lodged by non-charitable not-for-profit organisations by 31 October each year to confirm their eligibility as non-charitable not-for-profit organisations which can self-assess as income tax exempt.

See the ATO's guide for help preparing your NFP self-review return.

Does your not-for-profit organisation need to lodge a NFP self-review return?

Your organisation will be required to lodge the NFP self-review return if it:

• is a not-for-profit organisation
• has an active ABN, and
• wishes to self-assess as income tax exempt

Find out more about self-assessment on our webpage on income tax exemptions.

Charities registered with the Australian Charities and Not-for-profits Commission (ACNC) and endorsed by the ATO to be income tax exempt are not required to lodge the NFP self-review return. These entities remain subject to separate reporting requirements, under which they must lodge an annual information statement to the ACNC.

A not-for-profit organisation with only charitable purposes that is eligible to be registered with the ACNC will only be eligible for income tax exemptions where it registers with the ACNC as a charity and is endorsed by the ATO for income tax exemptions. Therefore, if these not-for-profit organisations want to access the income tax exemptions, they must register with the ACNC (rather than lodge a NFP self-review return).

What does your organisation need to do?

To determine whether your not-for-profit organisation is required to lodge the NFP self-review return, it is necessary to review its entitlement to self-assess as income tax exempt, especially if your not-for-profit organisation has historically self-assessed or if you’ve had a recent change to the organisation’s structure, purpose or operations.  

Ask the following questions:

Question 1: Is your organisation eligible to register as a charity? 

A not-for-profit organisation that is eligible to become a registered charity with the ACNC is not permitted to self-assess as income tax exempt.  

An organisation may meet the statutory definition of ‘charity’ but choose not to register as a charity with the ACNC, however, unless this entity actually registers with the ACNC, it is not entitled to access income tax exemption. 

If you are not sure whether your organisation is eligible to register as a charity, read the ACNC’s checklist on eligibility for charity registration.  

Learn more about charity registration by reading our pages ‘Registration as a charity with the ACNC’ and ‘Applying for Tax Concession Charity endorsement’. 

Answer 1: Your organisation is eligible to register as a charity with the ACNC  

If your organisation is eligible to register as a charity, your organisation has two options:  

• register as a charity with the ACNC and apply for the income tax exemption through the ATO, or 
• lodge a tax return, and potentially pay income tax because a non-registered charity cannot self-assess as income tax exempt (see Question 3 below)

Organisations may wish to seek legal and financial advice about the above two options. 

Answer 2: You’re unsure whether your organisation is eligible to register as a charity with the ACNC  

• Contact the ACNC Advice Line on 13 22 62
• Contact the ATO NFP Premium Advice Service on 1300 130 248
• Make an application for free legal advice (strict eligibility criteria applies) with Not-for-profit Law

Answer 3: Your organisation is not eligible to register as a charity with the ACNC

• Move on to question 2 below 

Question 2: Is your organisation eligible to self-assess as income tax exempt?  

Only certain categories of not-for-profit organisations are eligible to self-assess as income tax exempt.  

Review the self-assessment categories to make sure your organisation fits into one of the eight categories and understand the additional requirements to be eligible to self-assess. You can refer to ATO worksheets and our webpage on income tax exemption for guidance. 

A not-for-profit organisation must lodge an annual NFP self-review return to confirm its eligibility to self-assess as income tax exempt. The NFP self-review return is due by 31 October each year (although the ATO extended the deadline for the 2023-2024 tax year to 31 March 2025). Set yourself a reminder to complete the form early so that you have plenty of time to consider your position.

Answer 1: Your organisation is eligible to self-assess  

• If your organisation is eligible to self-assess, submit a self-review return (while the NFP self-review return must be lodged by 31 October each year, for the 2023-2024 tax year the ATO extended the deadline to 31 March 2025) 

Answer 2: You’re unsure if your organisation is eligible to self-assess 

• Contact the ATO NFP Premium Advice Service on 1300 130 248
• Make an application for free legal advice (strict eligibility criteria applies) with Not-for-profit Law

Answer 3: Your organisation is not eligible to self-assess 

• If your organisation is not eligible to self-assess, not eligible to register as a charity or decides that it does not wish to register as a charity move on to Question 3 below

Question 3: Are you required to lodge a tax return?

If your organisation is not eligible to self-assess, not eligible to register as a charity, or decides that it does not wish to register as a charity, consider whether it needs to lodge an income tax return and potentially pay income tax.  

Learn more by reading ‘What if your organisation doesn’t qualify for an income tax exemption’ on our webpage on income tax exemptions and the ATO’s webpage Taxable NFP organisations  

You may also need to consider if the principle of mutuality applies to your not-for-profit. More information can be found on the ATO's webpage Mutuality and taxable income for not-for-profits.  

Find out more 

For more information, see: 

• the ATO’s webpage Is your community service organisation income tax exempt
• the ATO's webpage How to lodge the NFP self-review return
• the ATO's webpage NFP self-review return fact sheet
• the ATO's webpage NFP self-review return question guide
• the ATO's webpage Reporting requirements to self-assess income tax exemption  
• the ATO’s information about transitional support available
• the ATO's webinar on how to lodge the NFP self-review return
• the ACNC’s webpage Organisations that have been self-assessing as income tax exempt  
• our free webinar on Understanding recent tax reforms, available on-demand from our website 
• our free webinar on Top tips for applying for charity registration with the ACNC 
• our free resources about income tax exemption, registering as a charity, and managing an organisation’s rules or constitution  
• our eligibility criteria for free advice  

The content on this webpage was last updated in June 2025 and is not legal advice. See full disclaimer and copyright notice.

Apply for free legal help

Apply now