NFP self-review return — lodged right, before 31 October.

A yearly check-in with the ATO for non-charity NFPs.

Since the 2023–24 income year, the ATO has required not-for-profits that self-assess as income tax exempt to tell it so every year. The NFP self-review return asks about your organisation, your purposes and activities, and what your governing documents say. The ATO uses it to confirm you're entitled to the exemption you're claiming.

Who needs to lodge

• Your organisation is a not-for-profit with an active ABN, and
• it self-assesses as income tax exempt — for example as a sporting, community service, cultural, educational, health, employment, resource development or scientific organisation.

You don't lodge it if you're an ACNC-registered charity endorsed by the ATO as income tax exempt. Charities that aren't registered with the ACNC can't self-assess an income tax exemption at all.

The governing documents trap

This is where most clubs get caught out. The ATO expects your constitution or rules to prohibit distributing income or assets to members, both while you operate and when you wind up. The ATO gave organisations until 30 June 2026 to get those clauses in. Without them, the ATO's position is that you can't self-assess as exempt for 2025–26 onwards, and you may need to lodge an income tax return instead.

We read your rules before you answer the questions, so you don't lodge a return that tells the ATO you're taxable.

How to lodge

The ATO accepts the return by phone (13 72 26), through Online services for business, or through a registered tax agent. Most of our clients just want it done properly — so we do it.

Last reviewed October 2026. Based on ATO guidance on the NFP self-review return and NFP governing documents. This is general information, not advice for your organisation.