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Australia: Not-for-profits must update governing documents for income tax exemption by June 30, 2026

Deadline extended by 12 months

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June 3, 2025

The Australian Taxation Office (ATO) on June 1, 2025, issued a release announcing that the deadline for not-for-profits (NFPs) to update their governing documents for income tax exemption purposes has been extended by 12 months, to June 30, 2026. This extension applies to NFPs that have not distributed income or assets to members.

The NFP self-review return requires organizations to confirm that their governing documents include clauses prohibiting the distribution of income or assets to members.

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