Non-charitable not-for-profit organisations with an active ABN that self-assess as income tax exempt generally need to lodge an annual NFP self-review return with the ATO. The return confirms eligibility for income tax exemption. Being a not-for-profit does not automatically make an organisation exempt.

Check your constitution

Your constitution or other governing document must contain appropriate clauses preventing income and assets from being distributed for members’ private benefit, both during operations and when the organisation winds up. The ATO allowed eligible organisations until 30 June 2026 to update their documents. That transition period has now ended. If your documents do not meet the requirements, seek advice about your organisation’s exemption status and any income tax reporting obligations.

When is the return due?

For organisations with a standard 30 June year-end, the 2025–26 NFP self-review return is generally due by 31 October 2026, unless an extension applies.

Different deadlines may apply to organisations with an approved substituted accounting period. ACNC-registered charities do not lodge this return.

Prepare for lodgment

Before lodging, check that:

• Your constitution and other governing documents are available and up to date.

• Your ABN details reflect current office holders.

• The person lodging has the necessary access and authority.

• Any outstanding prior-year returns have been addressed.

What should your committee do now?

Review your governing documents and confirm who will prepare and lodge the return. If clauses need updating, follow the amendment process required by your rules and applicable legislation. Seek advice from the ATO or a registered tax agent if you are unsure about eligibility or lodgment requirements.

Sources

ATO — Lodge your 2025–26 NFP self-review return

ATO — NFP governing documents

ATO — Common oversights when lodging an NFP self-review return