New reporting requirements from ATO for not-for-profit groups

Does your group have an active ABN?

If your community group is not registered as a charity with the ACNC and you have an active ABN then you will be required to lodge an annual self-review return with the Australian Tax Office (ATO) from the end of the financial year ending 30 June 2024 onwards. For the financial year ending 30 June 2024 the new form should be available online from 1 July 2024 and needs to be completed by 31 October 2024.

The law relating to tax has not changed but the reporting requirements for not-for-profit groups have.

To help you work out what you need to do to complete the NFP Self Review Return

Download the ATO NFP Self-Review Return Flowchart below as a PDF with active links to the relevant websites.

ATO NFP Self Review Form Chart June 2024

Registering as a charity with Australian Charities and Not-for-profit Commission

Is your community group registered as a charity with the Australian Charities and Not-for-profit Commission (ACNC)? If not, are you eligible to be registered as a charity and do you know how to do it?

To find out more about seeking registration as a charity please see the information on the Justice Connect website Top tips for applying for charity registration with the ACNC | Not-for-profit Law (nfplaw.org.au) These are slides from a recent webinar that provide some valuable information for you. To get access to the slides and the recording you may need to register with Justice Connect – follow the links.

Additional information about applying for charity status can be found on the ACNC website https://www.acnc.gov.au/for-charities

In the meantime, if you have any questions relating to your group please contact Kay Miller, Community Governance Officer email This email address is being protected from spambots. You need JavaScript enabled to view it. or on mobile 0460 699 669.