[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.23″ custom_padding_tablet=”” custom_padding_phone=”0px||||false|false” da_disable_devices=”off|off|off” locked=”off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_3,2_3″ _builder_version=”4.23″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”1_3″ module_class=”table-contents” _builder_version=”4.23″ background_color=”#f3f2f6″ custom_padding=”25px||25px||true|false” sticky_position=”top” sticky_limit_bottom=”section” sticky_position_tablet=”top” sticky_position_phone=”none” sticky_position_last_edited=”on|desktop” pac_dcm_carousel_specific_module_num=”0″ border_radii=”on|24px|24px|24px|24px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23″ text_font=”||||||||” global_colors_info=”{}” background__hover_enabled=”on|desktop”][\/et_pb_text][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” pac_dcm_carousel_specific_module_num=”0″ global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Intro” _builder_version=”4.27.4″ header_2_font_size=”32px” header_2_font_size_tablet=”30px” header_2_font_size_phone=”26px” header_2_font_size_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n
The Not-for-profit (NFP) self-review assessment is an annual reporting requirement for non-charitable NFPs to retain their income tax-exempt status. The assessment needs to be submitted to the Australian Tax Office (ATO) every financial year to maintain transparency and compliance.<\/p>\n
Tax exemption is a status that many organisations rely on to operate. Let\u2019s look at what you need to do to file a successful NFP self-review.<\/p>\n
The organisations that need to lodge their NFP self-review are non-charitable NFPs that can be defined under eight categories:<\/p>\n
Organisations that don\u2019t have to file for an NFP self-review are those that have different reporting requirements, which are:<\/p>\n
The lodgement deadline for an NFP self-review is the 31st October for the previous financial year. The assessment can be lodged between the 1st July and 31st October.<\/p>\n
Important Tip:<\/strong> There are no concessional submission dates for NFP self-reviews, meaning that if you or a registered tax agent is designated to file your assessment, the review must be submitted by the October deadline.<\/p>\n [\/et_pb_text][et_pb_image src=”https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2025\/10\/NFP-self-review-essentials-.png” alt=”three documents you need to prepare for the nfp self-review, governing documents, financial statements, and the ATO’s nfp questions” title_text=”NFP Self Review Essentials” align=”center” _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”-30px||||false|false” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n The self-review involves declaring your organisation\u2019s purpose, the revenue generated over a financial year, supporting governing documents, and more. So to prepare and file successfully, it is important to have these details on hand:<\/p>\n There are three ways to lodge your NFP self-review:<\/p>\n Online<\/strong><\/span> When you have logged in, you will find the option to submit your self-review under the lodgments tab in the sidebar.<\/p>\n Over the phone<\/strong><\/span> If you do not have your ATO reference number, you can find it attached to correspondence regarding the NFP self-review sent by the ATO. If you haven\u2019t received correspondence, contact the ATO on 13 28 66<\/strong>.<\/p>\n Registered Tax Agent<\/strong><\/span> Once you have all your ducks in a row, you can complete the NFP self-review assessment. The review itself is broken down into three sections that cover:<\/p>\n In this section, you will provide your details as the designated associate to lodge on your NFP organisation\u2019s behalf. Once these details have been given, you will select one of three options that describe the gross revenue earnings of your organisation:<\/p>\n There are no other options here, so pick the one that best fits your organisation’s size.<\/p>\n Here, you pick the best option that describes your organisation\u2019s purpose from the eight non-charitable NFP categories mentioned previously. Each category will have descriptions and examples if you are unsure about your NFP organisation’s purpose.<\/p>\n Once you have chosen your organisation category, you will be asked about your documents, clauses, operating status, and any charitable purposes you provide. (If you do provide charity, you may be eligible for charity status). This is the largest section of the self-review process, so it’s best to take the necessary steps before lodgement to be prepared.<\/p>\n There is another option for \u2018none of the above\u2019, which means you do not meet the requirements of the income tax exemption and may need to file an income tax return.<\/p>\n This will display your status as either income tax exempt or not. This will show a summary of your answers and the details of your organisation. Once satisfied, you can print out the summary and proceed further by checking the acknowledgment of the review declaration.<\/p>\n In the summary section, you will find out whether your non-charitable NFP organisation meets the requirements for income tax exemption. The majority of NFPs that complete the self-review will find that they do<\/em> meet the ATO\u2019s obligations and status, but if your NFP doesn\u2019t, you will need to evaluate the status of your entity. In the case that it doesn\u2019t, you will most likely need to submit an income tax return for the financial year. In either case, you will be provided a printable receipt.<\/p>\n If you are overdue for one or multiple NFP self-review returns, you will need to complete a submission from the earliest financial year you missed and submit the following missing reviews until you are up-to-date.<\/p>\n Failure to submit your NFP self-reviews will mean that you could be held liable for financial penalties actioned by the ATO, so it is crucial that your organisation follows its obligations to remain compliant.<\/p>\n Operating a non-charitable NFP organisation has its challenges, and securing tax-exempt status through self-reviews is an important compliance check to ensure the continuation of your organisation\u2019s activities. While the extra requirement can be time-consuming, the ATO\u2019s measures ensure that all non-charitable NFPs operate fairly, transparently, and don\u2019t abuse the income tax exemption status. By using accounting<\/a> and payroll software,<\/a> your NFP organisation\u2019s finances can easily be tracked and documented so that you remain compliant.<\/p>\n [\/et_pb_text][ba_social_share icon_bg=”#03002e” icon_padding=”10px|12px|10px|12px|true|true” layout=”classic” show_text=”off” btn_padding=”0px|0px|0px|0px|false|false” btn_bg_color=”RGBA(255,255,255,0)” _builder_version=”4.23″ _module_preset=”default” custom_margin=”50px||||false|false” custom_padding=”25px||||false|false” custom_css_before=” content: %22SHARE THIS%22;|| font-size: 16px;|| font-weight: 700;|| line-height: 22px;|| letter-spacing: 0em;|| text-align: center;|| color: #ff5447;|| margin-bottom: 10px;|| display: inline-flex;|| position: absolute;|| margin-top: 10px;” border_width_top_main=”1px” border_color_top_main=”#e4e4e4″ border_radii_icon=”on|5px|5px|5px|5px” global_colors_info=”{}” custom_css_before_last_edited=”off|desktop”][ba_social_share_child _builder_version=”4.23″ _module_preset=”default” global_colors_info=”{}”][\/ba_social_share_child][ba_social_share_child network_type=”facebook” _builder_version=”4.23″ _module_preset=”default” global_colors_info=”{}”][\/ba_social_share_child][ba_social_share_child network_type=”linkedin” _builder_version=”4.23″ _module_preset=”default” global_colors_info=”{}”][\/ba_social_share_child][ba_social_share_child network_type=”email” _builder_version=”4.23″ _module_preset=”default” global_colors_info=”{}”][\/ba_social_share_child][\/ba_social_share][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Need help with the NFP self-review? This guide walks non-charitable organisations through the ATO process to confirm tax exemption status.<\/p>\n","protected":false},"author":36,"featured_media":298269,"menu_order":0,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"sbh_category":[392,380],"class_list":["post-298259","sbh","type-sbh","status-publish","format-standard","has-post-thumbnail","hentry","sbh_category-featured-article","sbh_category-not-for-profit"],"yoast_head":"\n<\/h2>\n
Steps to take before lodgement<\/h2>\n
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How to lodge an NFP self-review<\/h2>\n
You can submit your review through the online services for business<\/a>. If your NFP isn\u2019t set up, you need to set up access for yourself or an associate via updating your organisation’s details in the Australian Business Register (ABR) and linking your myID<\/a> with your Relationship Authorisation Manager<\/a> (RAM).<\/p>\n
The ATO has an automated phone service that can be contacted on 13 72 26<\/strong>. Here, you will need your ABN and your ATO reference number to continue.<\/p>\n
You can nominate a registered tax agent<\/a> to undertake the review for you. It is important to note that your tax agent will require supporting documents and the answers to the ATO\u2019s self-review questions.<\/p>\nNFP self-review assessment overview<\/h2>\n
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Section One: Organisation details<\/h3>\n
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Section Two: Organisation purpose and operations<\/h3>\n
Section Three: Summary<\/h3>\n
Return outcomes<\/h3>\n
Overdue self-review returns<\/h3>\n
NFP self-review and your organisation<\/h2>\n