SKY UPDATE | 2024/25 NFP SELF-REVIEW RETURNS

01 August 2025

With the conclusion of the 2024/25 financial year, Not-For-Profit (NFP) organisations are reminded of the new(ish) obligation to lodge an annual NFP Self-Review Return.

Non-charitable NFPs with an active ABN that self-assess as income tax exempt, are required to submit a NFP Self-Review Return to the ATO by 31 October 2025.

Examples of organisations with lodgement obligations are:

  • community service organisations
  • sporting organisations
  • cultural organisations
  • educational organisations
  • health organisations
  • employment organisations
  • scientific organisations
  • resource development organisations.

The reporting obligations do not apply to charitable NFPs that are regulated by the Australian Charities & Not-For-Profit Commission (ACNC).

If you’re unsure about any part of the process, or require assistance to lodge, please get in touch.