31 March 2025 is the extended deadline for lodging the annual not-for-profit self-review return. Nearly all historical societies, if they are an incorporated association, will need to lodge this return. However, if your society is already a charity it is exempt from lodging a self-review. By lodging this return you are proving to the ATO that your society is exempt from paying income tax.
This is the link to the page on the ATO website where it outlines the steps you take to lodge the review. Whilst the review form itself is not too complicated the process of setting up access through MyGovID can be tricky. Start this process NOW – do not leave it until the last minute.
This page has worksheets you can use before you complete the actual form.
The self-review return will:
- include questions like those provided in the current self-review worksheets. You can use these worksheets to self-assess your tax status now
- guide NFPs to consider their purpose and activities against specific eligibility requirements of an income tax exempt entity
- not include questions that are financial in nature, however, one question will relate to NFPs estimating their income range to indicate the size of the organisation.
NFPs will receive a notification that summarises their self-assessed eligibility for income tax exemption once the self-review return is lodged.
Following the first lodgment, NFPs will be able to annually confirm or update information on a pre-populated self-review return.
Penalties may apply under the ATO’s penalty framework if an NFP self-review return is required to be lodged and is not lodged each year.
There is more information here on our RHSV website
If you have any queries please do not hesitate to contact Rosemary Cameron: 03 9326 9288 | executive.officer@historyvictoria.org.au
239 A'Beckett Street Melbourne, Victoria, 3000 
03 9326 9288 
office@historyvictoria.org.au 
Office & Library: Weekdays 9am-5pm
