What’s happening?
On 7 October 2025, the ATO reminded self-assessing not-for-profit organisations (with an ABN) to lodge their NFP self-review return (SRR) by 31 October 2025. Lodging confirms your ongoing eligibility for income tax exemption.
Why it matters
From 1 November 2025, failure-to-lodge penalties may apply. These start up to $1,650 for returns lodged up to 28 days late and increase the longer the return is outstanding. Multiple missed SRRs may trigger an ATO review of your tax-exempt status and could result in income tax return lodgements being required.
Who needs to lodge?
Self-assessing NFPs with an ABN that are not registered charities (charities must register with the ACNC and be ATO-endorsed to access exemption). Common self-assessing categories include community, cultural and sporting bodies. The ATO has also highlighted five less common categories:
- Educational organisations – public institutions whose sole purpose is education
- Health organisations – e.g. public hospitals, or hospitals run by NFP societies/associations
- Employment organisations – trade unions, employee or employer associations recognised under Australian law
- Resource development organisations – promoting development of specific Australian resources
- Scientific organisations – entities established to advance or encourage science
If all your purposes are charitable for the public benefit (with no independent non-charitable purposes), you cannot self-assess—you must be an ACNC-registered charity with ATO endorsement. For an overview of charity/NFP obligations, see our NFP & charity obligations (overview).
Eligibility checks before you lodge
Confirm that your organisation:
- Meets all requirements for the chosen self-assessing category.
- Follows its governing rules and applies income and assets solely for its stated purpose. Need independent assurance? Our audit services team can help.
- Satisfies one of these tests:
- Physical presence in Australia, or
- Deductible Gift Recipient (DGR) status, or
- Prescribed by law.
How to lodge your NFP SRR
You’ve got three options—and we can make the whole thing easier:
Through a registered tax agent (that’s us). As registered tax agents, we can review your eligibility, prepare your responses using the ATO question guide, and lodge the SRR on your behalf. Contact our team for expert, end-to-end support and peace of mind.
ATO automated self-help phone (13 72 26). If you prefer to lodge yourself, have your ABN, ATO reference ID (from their letter) and prepared answers ready.
Online services for business. Lodge directly if your registration details are current. If they’re not, we can help update them or arrange an alternative lodgement path so you don’t miss the deadline.
Want it done right the first time? Contact our team and we’ll handle the process for you.
Practical steps & checklist
- Confirm your category and eligibility (including one of the three tests).
- Review the NFP SRR question guide and prepare responses. Not sure about your reporting basis? Read our financial statement types (GPFS vs SPFS) explainer.
- Check registration details; update if needed.
- Lodge by 31 October 2025 to avoid penalties.
- Keep records of your responses and confirmations.
Need help?
Our team assists NFPs with eligibility reviews, documentation, and lodgement. We also advise on related tax obligations (for example, FBT on employee benefits, which generally doesn’t apply to volunteers). See What’s new for the 2025 FBT year and our FBT liability checklist. For a detailed explainer, read Fringe Benefits Tax explained.
CTA
Need tailored advice? Book a consultation with The Quinn Group. Call 1300 QUINNS (1300 784 667) or +61 2 9223 9166, or submit an enquiry.
Need Help?
This article provides general information and should not be considered legal or tax advice. For personalised guidance, please contact our expert team of tax accountants at The Quinn Group by calling 1300 QUINNS (1300 784 667) or +61 2 9223 9166, or submit an online enquiry form to arrange an appointment.
