From this year, non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) that self-assess as income tax exempt are required to lodge an annual NFP self-review return for the 2023/2024 income year.

So what does my church have to do?

Most probably nothing. Charities registered with the Australian Charities and Not-for-profit Commission (ACNC) and endorsed by the ATO to be income tax exempt are not required to lodge the NFP self-review return. Your church will still need to submit an Annual Information Statement to the ACNC as per usual. For further information, refer to the ATO website.