- What is changing?
- Do the changes apply to your not-for-profit organisation?
- What does your organisation need to do?
- Find out more
- is a not-for-profit organisation,
- has an active ABN, and
- self-assesses as income tax exempt
More information
Read more about the definition of charity and registering as a charity on the ACNC's website.
If you are not sure whether your organisation is eligible to register as a charity, read the ACNC’s application checklist and guide and use the ACNC's Charity registration self-assessment tool.
- register as a charity and apply for income tax exemption through the ATO, or
- stop self-assessing as income tax exempt, lodge a tax return, and potentially pay income tax (see Question 3 below)
- Contact the ACNC Advice Line on 13 22 62
- Contact the ATO NFP Premium Advice Service on 1300 130 248
- Make an application for free legal advice (strict eligibility criteria applies) with Not-for-profit Law
- Move on to question 2 below
- If your organisation is eligible to self-assess, submit a self-review return between 1 July 2024 and 31 October 2024
- Contact the ATO NFP Premium Advice Service on 1300 130 248
- Make an application for free legal advice (strict eligibility criteria applies) with Not-for-profit Law
- If your organisation is not eligible to self-assess, not eligible to register as a charity or decides that it does not wish to register as a charity move on to Question 3 below
- the ATO’s webpage Is your community service organisation income tax exempt
- the ATO's webpage on how to access and lodge the NFP self-review return
- the ATO's webpage on reporting requirements to self-assess income tax exemption
- The ATO’s information about transitional support available
- The ATO's guide to completing the self-review return form
- The ATO's webinar on how to lodge the NFP self-review return
- The ACNC’s webpage on Self-assessed income tax exempt organisations
- Our free webinar on Understanding recent tax reforms, available on-demand from our website
- Our free webinar on Top tips for applying for charity registration with the ACNC
- Our free resources about income tax exemption, registering as a charity, managing an organisation’s rules or constitution
- Our eligibility criteria for free advice
