my bad... i just remembered for NSF it is not count by work year but by your enlistment date. regular then is by work year.
so assuming you enlist 7 march, 7 march 2013 to 6 march 2014 will be your year 1 IPPT. 7 march 2014 to 6 march 2015 will be your year 2 IPPT.
by right as NSF you are supposed to attempt IPPT at least once every IPPT year.
and nothing will happen if you never attempt but it doesn't look good for the unit cos there is the best unit competition and KPIs. therefore the unit might come up with incentives and punishment to convince you to pass your IPPT.