Build an ATO NFP self-review file for a non-charitable NFP
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the accounts and objects, list the Division 50 self-assessment category, mutuality facts and documents still needed for the annual NFP self-review return.
- What the lawyer must review
- Confirm the client is not a registered charity, which lodges an AIS instead
- Check the Division 50 category and mutuality
- Check the 31 October deadline (or six months after a substituted year-end)
- Check the 30 June 2026 governing-document deadline
- Written for / version
- Commonwealth versionCth
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Calculate operative dates independently from the current rule and actual triggering event. Check exceptions and record the verified deadline.
- Obtain and inspect the relevant current official register or search result. Confirm identities, interests and the date and scope of the search.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.