Not for Profit Self-review Return
Not-for-profits (NFPs) with an active ABN have been advised that they are required to lodge an annual NFP self-review with the ATO in order to continue with their income tax exemption status. This differs from the previous ability for such entities to self-assess their eligibility.
However, this change does not apply to NFPs that are registered with the Australian Charities and Not-for-profits Commission (ACNC).
For further details