NFP self-review return due (non-charitable NFPs)
high priorityannualsmall, medium, large
Due
31 October 2026
28 days from today
What to file
Lodge the yearly NFP self-review return with the ATO by 31 October (unless the NFP has a substituted accounting period). ACNC-registered charities do not lodge it.
Who is affected
Non-charitable NFPs (for example clubs, associations and community service organisations) with an active ABN that self-assess as income tax exempt. Charities registered with the ACNC, taxable NFPs, GST-only sub-entities and certain government entities do not lodge.
Penalty if missed
Failure to lodge on time penalties may apply; the ATO expects an overdue return to be lodged as soon as possible.
Applies to
Non-charitable not-for-profits with an active ABN that self-assess as income tax exempt
Prep checklist
- Confirm the NFP is not a registered charity and self-assesses as income tax exempt
- Review the ATO question guide with the committee or board
- Check the governing document and activities against the exempt category
- Lodge via ATO online services, the self-help phone service or a registered tax agent
- Keep the review record with the board minutes
On Rules Mate