The Australian Taxation Office has reminded taxable not-for-profit organisations that the deadline to lodge their 2024–25 income tax return or non-lodgment advice is 15 May 2026, with lodgment options available through a registered tax agent, by paper, or via SBR-enabled software.
The Australian Taxation Office (ATO) has reminded taxpayers that the tax return due date for taxable not-for-profit organisations is 15 May 2026, relating to the 2024–25 income year ending 30 June 2025.
This announcement was made on 24 April 2026.
Not-for-profit (NFP) organisations fall into three main categories for tax purposes: charities, NFPs that self-assess as income tax exempt and taxable NFPs.
Generally, taxable NFPs are organisations that seek to advance the common interest of their members and don’t benefit the broader community. Examples include social clubs, some business and professional associations, and clubs whose main purpose is providing hospitality services for members.
As a taxable NFP, the organisation will have to lodge either a company income tax return or notify the ATO of a non-lodgment advice each year.
Review income and due dates
Taxable NFPs with an income year ending 30 June must lodge their 2024–25 income tax return or non-lodgment advice by 15 May 2026. This due date does not apply if the NFP has an ATO-approved substituted accounting period, and organisations should check when their due date is.
To work out if an income tax return needs to be lodged or if a ‘non-lodgment advice’ should be submitted, organisations should check if they are:
- a taxable NFP company, including incorporated and unincorporated associations
- a taxable trust or partnership
- other taxable company, including incorporated and unincorporated associations.
Taxable NFP companies have special arrangements for lodging tax returns and special rates of income tax. An NFP company with taxable income of:
- AUD 416 or less can notify the ATO of a non-lodgment advice – a company tax return does not need to be lodged unless the ATO specifically requests one
- more than AUD 416 must lodge a company tax return for that year.
Taxable trusts and partnerships and other taxable companies must lodge a return every year, regardless of net income.
How to lodge
The 2024–25 income tax return can be lodged:
- with a registered tax agent
- by paper
- online using standard business reporting (SBR) enabled software.
SBR enabled software must be used to lodge online as the return cannot be lodged in Online services for business. To lodge a non-lodgment advice, organisations can phone the ATO or send a paper form, or a registered tax agent can lodge on the organisation’s behalf.
