Not-for-profit Self Review Returns

 

Not-for-profits including sporting clubs, societies and associations with an active ABN need to lodge an annual NFP self review return to continue accessing their income tax exemption. 

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Organisations need to lodge their 2023-24 income year reviews before 31st October 2024.

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The person responsible for the organisation will need to:

• Ensure the organisation has an active ABN by searching ABN Lookup.

• Have a myGovID or set up a myGovID and link it to the organisation’s ABN using Relationship Authorisation Manager. This allows you to access Online Services for Business and complete your NFP self-review return electronically.

        If you cannot access Online services, you can lodge the return using the the ATO self-help service                     13 72 26 and follow the prompts.

• Notify the ATO promptly if there are any updates needed for the organisation's address or responsible persons' details. Changes can be reported immediately through Online Services for Business or by contacting the ATO Business Enquiry Line on 13 28 66.

 

We recommend allowing plenty of time to gather the necessary information and complete the review thoroughly.

 

The self-review is designed to be easy to navigate, with 10 to 15 questions across 3 sections.

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1. Organisation Details: This section includes basic information about the organisation, such as

 

        Name

        ABN

        Contact details

 

2. Eligibility Assessment: Five questions are provided to determine whether the organisation qualifies for tax exemption based on its activities and purpose.

 

Estimated annual gross revenue range, small $0 - $150,000, medium $150,000 -$3,000,000 or large Over $3,000,000. Annual gross revenue is all the money that passes through the organisation in a financial year. This includes sales, interest, receipts from government, grants, donations and bequests, investment income and receipts from members.

 

Category that best reflects the main purpose of the organisation eg:

 

        Sporting

        Community service                    ​

        Educational 

        Health       

        Cultural

        Scientific 

        Resource development

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Does the organisation apply its income solely for the purpose for which it was established? Yes or No

 

Does the organisation operate and incur its expenditure entirely in Australia? Yes or No

 

Does the organisation have any charitable purposes? Yes, No or Unsure

 

3. Summary and declaration

The summary shows the answers you gave to the questions in Steps 1 and 2. Based on your answers, you'll be given your taxable status as either Income tax exempt or Taxable

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If assessed as Income tax exempt -

• Select the boxes to acknowledge your income tax exempt status and that the organisation isn't claiming any tax offset refunds for the income year

• Tick the box to sign the declaration on behalf of the organisation

• Submit to lodge NFP self-review return.

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If an NFP organisation does not lodge the return they may become ineligible for the exemption and penalties may apply.

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Useful links

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Not-for-profit Self review

​How to  set up a myGovID

ABN Lookup

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For detailed information visit the ATO Website

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