2015 Annual Information Statement guide

Who this guide is for

This guide will help people completing the 2015 Annual Information Statement for their charity. It explains each question in the Annual Information Statement.

Prepare to report

Complete the 2015 Annual Information Statement checklist   Use this worksheet to draft your answers for the 215 Annual Information Statement before you go online 
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2015 Annual Information Statement questions

Section A: Charity information

1. Charity's Australian Business Number (ABN) (pre-populated information)

We use your charity’s ABN as a unique reference number for your charity. The ABN will be included on your activity statement (if your charity submits one to the Australian Taxation Office (ATO)). Look up your ABN on the ABN Lookup website.

Attention - Important information!You cannot edit your ABN in the Annual Information Statement. If your ABN is incorrect, please contact us.

2. Charity’s name (pre-populated information)

This is the formal legal name of your charity that appears on its legal or other official documents. It is not a trading name or an abbreviation. Your governing documents (such as your charity’s rules, constitution, trust deed, or Act of Parliament) or your certificate of incorporation are likely to include your charity’s name.

Attention - Important information!If your charity’s name is incorrect or has changed since you last contacted us you cannot edit this in the Annual Information Statement, log into the Charity Portal, select ‘Change charity details’ and change this information.

3. Are there any other names your charity is known by (such as a trading name)? (pre-populated information)

Tell us any other names that your charity is publicly known by, apart from its legal (or formal) name. For example, your charity may have incorporated as ‘Charity name Inc.’ but it is known in the community and provides services as ‘Careful Care’.

4. Who do you want the ACNC to use as a primary contact in your charity (contact person)?

It is optional to provide the details of a contact person but if you do, it will make it easier when you contact us. The ACNC will use the contact person as the primary contact for your charity. The contact person’s details (name, date of birth, daytime phone number and mobile number) will not appear on the ACNC Register. We will use the contact person’s details to prove their identity if they call to discuss charity information over the phone. If we cannot prove identity, we cannot discuss charity information.

What address do you want the ACNC to send correspondence to (your address for service)? (pre-populated information)
It is mandatory to provide an address for service. We encourage you to provide an email as your charity’s address for service.

If your charity is registered with ASIC, it must have a physical street address as its address for service as this is its ‘registered office’ under the Corporations Act. However, if your charity also provides an email address, the ACNC will send correspondence to that email address.

All of the address details will appear on the ACNC Register.

Email address
Provide the email address you want the ACNC to send correspondence to. This may be the same or different to your charity's email address in question 5 that the public use to contact your charity.

This will appear as your charity’s ‘address for service’ on the ACNC Register, so use a generic email address (for example, info@yourcharityname.org.au) rather than a personal email address. If you do this, even if your charity’s contact person changes, your charity will still be able to receive correspondence from the ACNC as it will go to a dedicated organisational email address.

Address
Your address may be the same as your business address provided in question 5. It may be a physical street address or a PO Box. This will appear on the ACNC Register. If there are any issues with your email address, the ACNC will use this address to contact you.

5. How do you want the public to contact your charity? (pre-populated information)

Provide your charity’s email and business address. Both the email and business address will appear as your charity’s contact details on the ACNC Register. These may be the same or different to your address for service.

Make sure you put down the details you want the public to use to contact you.

Email address
The email address should be your charity's email address (for example info@yourcharityname.org.au) and not a personal email address.

Business address
Your charity’s business address is the address where your charity operates from or receives its physical mail. This may be the same or different to its address for service.

6. What is the size of your charity based on its revenue for the 2015 reporting period?

The ACNC has three different charity size categories (small, medium, large) based on annual revenue. Generally ‘revenue’ is your charity's gross annual revenue, which is what your charity earns in a year as the result of carrying out its ordinary activities. Read more about charity size and revenue. Read more about charity size and revenue.

 Size Revenue for the 2015 reporting period
Small Revenue less than $250 000
Medium Revenue of $250 000 to $999 999
Large Revenue of $1 million or more

You need to know what size your charity is as this affects:

  • which financial information questions you answer in the 2015 and future Annual Information Statements
  • whether you need to provide financial reports for the 2015 and future reporting periods
  • whether the financial reports need to be reviewed or audited
  • how quickly you need to notify the ACNC about changes to your charity, and
  • the amount of any administrative penalties that may apply.

Change in your charity size
If your charity’s revenue increases for one reporting period only (for example, if someone makes a large one-off donation), your charity may fit into a larger charity size category and have more reporting requirements. If this happens and you want your charity to continue to be in its usual size category, you must submit Form 4D: Apply to keep charity size [PDF 231KB] before your 2015 Annual Information Statement is due.

7. Is your charity’s only charitable purpose advancing religion?

Attention - Important information!If your charity does not have advancing religion as a charitable purpose (subtype) or has another charitable purpose in addition to advancing religion, questions 7 - 7e will not display. Move to question 8.

A religion is defined as a belief in a supernatural being, thing or principle and acceptance of canons of conduct which give effect to that belief. Advancing religion involves promotion of those beliefs, principles, observances and standards of conduct.

Examples of charities with a charitable purpose of advancing religion, include

  • religious congregations
  • religious education bodies, and
  • funds for establishing and maintaining religious buildings.

Sometimes a charity with a charitable purpose of advancing religion may have other charitable purposes. These purposes mean that the charity can be registered with additional subtypes, for example, advancing education and advancing social or public welfare.

Basic religious charities
Some charities that advance religion can be eligible to be a basic religious charity. A basic religious charity is a particular type of charity that advances religion and meets certain requirements under the ACNC Act. Not all charities that advance religion are basic religious charities, even if they are small. If your charity meets the definition of basic religious charity, it does not have to:

  • answer financial questions in its Annual Information Statement
  • submit annual financial reports to us (regardless of its size), or
  • comply with the governance standards.

Basic religious charities still need to meet other ongoing obligations such as submitting an Annual Information Statement and notifying us of any changes to their details. Read information about basic religious charities.

If you answer ‘yes’ to question 7 you will be given more questions to answer (questions 7a to 7e). These additional questions will help you work out if your charity is a basic religious charity. If you answer ‘yes’ to any of them your charity cannot be a basic religious charity and you will be directed to question 8.

7a. Could your charity be registered as any other subtype of charity?

If your charity is registered, or could be registered, with a charitable subtype other than ‘advancing religion’, it is not a basic religious charity. The ACNC Act sets out 14 categories or 'subtypes' of charity that the ACNC can register. These are based on its charitable purpose. Your charitable purpose is the reason your charity was set up, or what your activities work towards achieving. Charitysubtypes include:
  • advancing religion
  • advancing education, and
  • advancing social and public welfare.
A religious charity’s activities may seem to fit another charitable purpose. However, if those activities are only done to further the purpose of advancing religion, the charity may still be eligible to be a basic religious charity. For example, religious education as part of promoting religious principles in a religious community is not likely to be a separate charitable purpose (advancing education), compared with setting up a separate school, which is likely to be a separate charitable purpose.

7b. Is your charity incorporated or registered under certain legislation?

This question is about your charity’s legal structure or status under certain legislation. Read more information about legal structure

Your charity is not a basic religious charity if it is registered under any of the following laws:

  • the Corporations Act 2001 (such as a company limited by guarantee)
  • the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (as an Indigenous corporation), or
  • the Companies Act 1985 of Norfolk Island.

Your charity is also not a basic religious charity if it is incorporated under any of the following laws:

  • the Associations Incorporation Act 2009 of New South Wales
  • the Associations Incorporation Act 1981 of Victoria
  • the Associations Incorporation Act 1981 of Queensland
  • the Associations Incorporation Act 1987 of Western Australia
  • the Associations Incorporation Act 1985 of South Australia
  • the Associations Incorporation Act 1964 of Tasmania
  • the Associations Incorporation Act 1991 of the Australian Capital Territory
  • the Associations Act 2010 of the Northern Territory, or
  • the Associations Incorporation Act 2005 of Norfolk Island.

However, if your charity is a charitable trust, the fact that it has a trustee that is registered under the Corporations Act (for example), does not prevent the charity (i.e. the trust) from being a basic religious charity.

7c. Has the ACNC allowed your charity to report as part of a group?

If your charity has received approval from the ACNC to report as a group for a particular reporting period, it is not a basic religious charity for that reporting period.

Charities must apply to the ACNC before they can report as a group. Read more information about group reporting.

7d. Is your charity as a whole endorsed as a deductible gift recipient (DGR) or does it operate a DGR fund(s) that had total revenue of $250,000 or more in the 2015 reporting period?

Charities that can receive income tax deductible gifts, such as financial donations, have 'deductible gift recipient’ status. They are also called 'deductible gift recipients' (DGRs). People donating to DGRs can get a tax deduction for their donation. Not all charities are DGRs. You can check if your charity is a DGR by visiting ABN Lookup and entering your charity’s Australian Business Number (ABN) in the search box.

If your charity as a whole is endorsed as a DGR, it is not a basic religious charity. However, if your charity is not itself a DGR, it may be endorsed to operate DGR funds, institutions or authorities. If so, your charity can still be a basic religious charity as long as the total revenue of all DGR funds, institutions and authorities it operates is less than $250 000 for the particular financial year.

Read more about Deductible gift recipients (DGRs) and the ACNC.

Read more information on DGRs in the ATO’s GiftPack.

7e. Has your charity received more than $100 000 in government grants in the 2015 reporting period or in the previous reporting period?

Under the ACNC Act, if a charity receives more than $100,000 in government grants in the 2015 reporting period or in the previous reporting period, it is not a basic religious charity.

Attention - Important information!Your charity is a basic religious charity only if you can answer ‘no’ to every one of the questions 7(a) to 7(e).

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Section B: Charity's activities

8. Did your charity conduct any activities in the 2015 reporting period?

The purpose of this question is to identify inactive charities, including new charities that have not started operating yet. Activities include both financial activities and non-financial activities. Activities could include any of the following:

  • Investment activities (for example, holding assets that generate an income)
  • Strategic planning
  • Business planning
  • Recruitment for the board or operations
  • Fundraising
  • Marketing
  • Research

Unsure whether your charity conducted any activities
If you are unsure, select 'Yes', and then record the activities you think you conducted.

No activities
If your charity did not conduct any activities in the last reporting period, select ‘No’, and then explain why your charity did not conduct activities. Only some of the questions in the Annual Information Statement will apply to you.

Request to revoke your charity’s registration
If your charity did not conduct activities and will not conduct any future activities, you may wish to request to revoke (cancel) your charity’s registration with the ACNC. This is a voluntary process, but if the ACNC agrees to revoke your charity's registration, your charity will no longer receive Commonwealth charity tax concessions or other benefits as a registered charity. If its registration is revoked (cancelled) this will be noted on the ACNC Register.

9. What were your charity’s activities in the 2015 reporting period? (pre-populated information)

The activities in this list are high-level classifications, you can provide more detail about your activities and how they helped achieve your charity’s purpose in question 10.

Attention - Important information! The activities are based on the International Classification of Non-profit organisations.

Select one main activity from the dropdown list, and then select as many general activities as needed from the checklist. You cannot select ‘other’ as your main activity.

Your charity’s activities will be published on the public ACNC Register. To better communicate to the public where your efforts are directed, select only your main activities.

You may wish to look at your annual report to make sure you select all of your charity’s activities. Please try and group your activities under the options provided rather than selecting ‘other’. If any activities that your charity conducted are not listed, select the ‘other’ box and briefly describe them (using one word or phrase).

In the 2014 Annual Information Statement, many charities listed activities under the ‘other’ category when they could have been listed under another category of activity. We have suggested some alternatives below.

 Activities listed under the ‘other’ category in 2014

Categories to list these activities under in 2015
Small Social services
Community Services Economic, social and community development
Disability Services Social services
Preschool/early childhood education/kindergarten Primary and secondary education*

*definition includes preschool organisations other than day care

Attention - Important information![!]If your charity’s activities included activities overseas, select all of the countries where the activities happened when you complete question 14. International activities include but are not limited to the charities’ international programs. This includes payments made to any employees that carry out those international programs or research facilities located overseas.

Activities

Each category of activity is listed below with examples of activities a charity may undertake that could be listed under each category.

Culture and recreation

  • Culture and art
  • Sports
  • Other recreation and social club activity

Education and research

  • Primary and secondary education
  • Higher education
  • Other education
  • Research

Health

  • Hospital services and rehabilitation activities
  • Aged care activities
  • Mental health and crisis intervention
  • Other health service delivery

Social services

  • Social services
  • Emergency and relief
  • Income support and maintenance

Environment

  • Environmental activities
  • Animal protection

Development and housing

  • Economic, social and community development
  • Housing activities
  • Employment and training

Law, advocacy and politics

  • Civic and advocacy activities
  • Law and legal services
  • Political activities

10. Describe how your charity’s activities and outcomes helped achieve your charity’s purpose (charitable purpose). (pre-populated information)

Explain how your charity's activities helped to achieve your charity’s purpose. You may tell your story about how your charity achieved its mission. This information will be published on the ACNC Register.

Tips to answer the question

  • Include information that will help people such as your donors, volunteers and the people your charity helps to understand how your charity used its resources.
  • You may want to summarise the key points from your charity’s annual report.
  • There is a restriction on the length (3000 characters).  You only need as much information as you consider is suitable and do not have to aim for close to 3000 characters.
  • If your annual report or stories about your charities activities are online, you can place the URLs in the free text section.

11. Will your charity change or introduce any activities in the 2016 reporting period?

If you are expecting your charity to pursue (work towards) its charitable purposes in the same way as in this reporting period, select the ‘No’ box and proceed to the next question.

If your charity plans to change the way it pursues its purposes, explain the types of activities your charity will change or introduce during the next reporting period that are different to the 2015 reporting period.

Tips to answer the question

  • Include information that will help people such as your donors, volunteers and the people your charity helps to understand how you plan to use resources in future.
  • If you expect to wind-up or to stop conducting any activities in the next reporting period, explain your future plans and the reasons for the expected change. plans and the reasons for the expected change.

12. Who was helped by your charity’s activities in the 2015 reporting period? (pre-populated information)

Select all groups of people who your charity helped (your beneficiaries) during the 2015 reporting period. You may want to look at your annual report to make sure you include all of your charity’s beneficiaries. If there are any other groups of beneficiaries who are not listed, describe them in the ‘Other’ text box (using one word or phrase).

Your charity’s beneficiaries will be published on the public ACNC Register. To better communicate to the public where your efforts are directed, select only your main beneficiaries.

Examples of beneficiaries

  • A charity that helps people with cancer could say its beneficiaries are 'people with chronic or terminal illness'.
  • A charity that provides accommodation for people experiencing homelessness could say its beneficiaries are 'people at risk of homelessness’ or ‘the homeless'.

Attention - Important information! If your charity helped groups of people overseas, select all of the countries where the groups of people live when you complete question 14. If your charity helps groups of people overseas by making grants and donations to another Australian organisation/charity who then sends those donations to overseas beneficiaries, you should only select ‘Communities overseas’ if you have control over the grants and donations made to the other Australian organisation/charity.  It may be more appropriate to select ‘Other charities’ or ‘Other’ and provide the name of the other organisation/charity in the description box and explain that the grants and donations made to the other Australian organisation/charity will be sent to overseas beneficiaries.

  • General community in Australia
  • Communities overseas
  • Women
  • Men
  • Children – under 13
  • Youth – 13 to under 25
  • Adults – 25 to under 60
  • Elderly – 60 and over
  • All ages
  • People with disabilities
  • People with chronic or terminal illness
  • Veterans and/or their families
  • Migrants, refugees or asylum seekers
  • People at risk of homelessness/the homeless
  • Victims of disaster
  • Victims of crime
  • Pre/post release offenders and/or their families
  • People from an ethnic background
  • Aboriginal and Torres Strait Islander people
  • Gay, lesbian, bisexual, transgender or intersex persons
  • Unemployed persons
  • Other charities, and/or
  • Others not listed (free text to describe).

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Section C: Resources and locations

13. What is the number of paid employees who worked for your charity during the last pay period of the 2015 reporting period?

Provide the number of full-time employees, part-time employees and casual employees who worked for your charity during the last pay period of the 2015 reporting period. You will also need to estimate the number of volunteers who worked for your charity during the 2015 reporting period.

Tips to answer the question

  • The answer to the number of volunteers does not have to be exact – use your best estimate.
  • You might find some of the information you need in:
      • your annual report
      • your organisational chart, and
      • Pay As You Go (PAYG) payment summaries.

Employees
Types of employees are:

  • full-time employees, who work 35 or more hours per week.
  • part-time employees, who work 1 to 34 hours per week
  • casual employees, who work any number of hours but do not get paid personal leave or holiday leave.

Employees do not include:

  • self-employed people such as consultants and contractors, and
  • employees working outside Australia for more than 12 months.

Read the Australian Bureau of Statistic’s definition of employee.

What is the estimated number of unpaid volunteers who worked for your charity during 2015 reporting period?

Volunteers
A volunteer is someone who willingly gives unpaid help, including their time, service or skills, to your charity. The following people may be volunteers:

  • people receiving honoraria or reimbursement for out-of-pocket expenses
  • people who sit on boards of management
  • members of fundraising committees, and
  • foster parents.

Religious leaders
If your charity is a religious charity, you will need to decide how to classify your religious leaders (such as priests, ministers, rabbis, imams or monks).

14. Where did your charity conduct activities during the 2015 reporting period? (pre-populated information)

Select all of the Australian states and territories that your charity conducted charitable activities in during the last financial year. If your charity conducted charitable activities in external territories, select the state or territory most closely associated. For example, if your charity operated in the Indian Ocean Territories, select Western Australia.

Operated overseas
If your charity operated overseas (for example, conducted international activities or helped communities overseas), list each of the countries. This includes countries where you have made grants or donations, or sent people to help overseas communities or other beneficiaries. Sometimes charities may donate to another organisation/charity in Australian who then sends the grants and donations to overseas beneficiaries on the charity’s behalf. You should include the countries your charity has made grants and donations to only where your charity has control over the money made to the other organisation/charity.

If the other organisation/charity is only acting as an agent for your charity in sending money overseas, then you should record the countries that the grants and donations were intended to be made to. The more control you have over the money you give to the Australian organisation/charity, then the more likely they are acting as an agent for your charity. You should refer to any agreements (if any) you have in place with the Australian organisation/charity. If your charity can recall (call back) the grants or donations will determine the control you have over the donations. 

If you indicated that your charity had ‘international activities’ in question 9 or that it helped communities overseas in question 12, or if you helped any other overseas beneficiaries, then you must list the countries here.

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Section D: Reporting to other agencies – this section is optional

Attention - Important information!Although this section is optional, we encourage you to answer the questions. We will use this information to identify ways to reduce duplicative and unnecessary regulatory obligations on the charity sector in the future.

The ACNC will use information in this section:

  • to find ways to reduce unnecessary and duplicative reporting obligations for the charity sector in the future. Read more about red tape reduction.  
  • to be able to share your details with authorised government agencies so that you do not need to report the same information to different government agencies – this is part of the Charity Passport the ACNC has developed.

View the list of regulators that may affect your charity.
Read more about other regulators.
Read about Companies limited by guarantee and the ACNC.

15. Did your charity have to report to a Commonwealth department or agency over the 2015 reporting period, excluding the ATO and ACNC?

This is an optional question about other reporting requirements your charity has to Commonwealth departments or agencies.

Tips to answer the question

  • Only tick the box if answering ‘yes’.
  • Select the Commonwealth departments or agencies you reported to from the drop down list.
  • Include any one-off or regular grants you received and had to report on during this reporting period.
  • You do not need to include any requirements to report to the Australian Taxation Office (ATO) or the ACNC.
  • If departments or agencies are not listed, use the ‘other agency details’ free text box to list the name/s.

The drop down list includes the following departments or agencies:

  • Attorney-General’s Department
  • Australian Bureau of Statistics
  • Australian Competition and Consumer Commission
  • Australian Prudential Regulation Authority
  • Australian Securities and Investments Commission
  • Australian Skills Quality Authority
  • Department of Agriculture
  • Department of Communications
  • Department of Defence
  • Department of Education and Training
  • Department of Employment
  • Department of Finance
  • Department of Foreign Affairs and Trade
  • Department of Health
  • Department of Human Services
  • Department of Immigration and Border Protection
  • Department of Industry and Science
  • Department of Infrastructure and Regional Development
  • Department of Social Services
  • Department of the Environment
  • Department of the Prime Minister and Cabinet
  • Department of the Treasury
  • Department of Veterans' Affairs
  • Fair Work Commission
  • Office of the Registrar of Indigenous Corporations
  • Tertiary Education Quality and Standards Agency

Attention - Important information!Transitional reporting arrangements
If you report to another government agency, read more about the transitional reporting arrangements because we may be able to accept the report you submit to the other agency as meeting all or part of your ACNC reporting requirements.

16. Did your charity have to report to any state or territory department or agency over the 2015 reporting period, excluding a state or territory regulator under incorporated associations or cooperatives laws? (pre-populated information)

This is an optional question about reporting requirements your charity has to state or territory departments or agencies.

Tips to answer the question

  • Only tick the box if answering ‘yes’.
  • Do not include any requirements you have to report to your incorporating state or territory regulator, or cooperative regulator.
  • Include reports that your charity must submit to be able to conduct fundraising or gaming activities, or to receive government grants.
  • Include any one-off or recurring grants you received from a state or territory government and had to report on during this reporting period.

17. If your charity had to report to any Commonwealth, state or territory departments or agencies in the 2015 reporting period, how many hours did your charity spend on reporting during this period?

This is an optional question about the time your charity spent reporting to all government regulators, departments and agencies.

Tips to answer the question

  • Provide your best estimate.
  • Include the time you spent reporting to your Commonwealth, state and territory regulators, as well as any other time spent reporting to government (such as writing government grant acquittals).
  • Do not include time taken to meet reporting obligations to the ACNC or the Australian Taxation Office (ATO).
  • Do not include time taken to meet reporting obligations to state or territory regulator under incorporated associations or cooperative laws.

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Section E: Financial information

Charity size is important

Charity size affects reporting obligations, including the financial information we ask for in the Annual Information Statement and the financial report requirements. Read more about charity size and revenue.

Select your charity size below to see the financial information you will be asked for in the 2015 Annual Information Statement.

Resources to help you report financial information

External resources

Attention - Important information!Record information
If you keep records of income and expenses and comply with your record-keeping obligations to the ACNC, this section should not take long to complete. Read more about how to record information (financial and operational).

Attention - Important information!You do not need to complete this section if you:

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Financial information: Small charities (annual revenue less than $250 000)

18. Did your charity use cash or accrual accounting in the 2015 reporting period?

Cash or accrual accounting
There are different ways of accounting when keeping financial reports, such as cash or accrual. Small charities can use either ways of accounting. Read our guidance to help determine if you use cash or accrual accounting.

Depending on which method of accounting your charity uses, you may record line items differently in the income statement and balance sheet extract. Read the detailed explanation of the line items below to help you complete this section.

Select ‘cash’ or ‘accrual’ from the dropdown list.

Complete the income statement and balance sheet extract

You will be asked to complete an income statement and balance sheet extract.

Tips to complete:

  • if your charity has prepared financial statements for 2015, check that any totals in the Annual Information Statement agree with them.  Make sure you provide amounts for all of the items that make up the total.
  • round up or down to the nearest Australian dollar - do not include cents and make sure whole dollar amounts are included
  • do not enter dollar signs, commas or decimal points
  • include zeros to show thousands, and if the value is zero then enter 0.
  • example: insert 400056, do not insert $400, 056.00

 

Small charity
Income statement                                                                                 

 

 

 

Income/receipts

 

 

a

Government grants

$X

 

b

Donations and bequests

$X

 

c

Other income/receipts

$X

 

d

Total income/receipts (a+b+c)

 

$X

 

Expenses/payments

 

 

e

Employee expenses/payments

$X

 

f

Grants and donations made by the registered entity (your charity) for use in Australia

$X

 

g

Grants and donations made by the registered entity (your charity) for use outside Australia

$X

 

h

Other expenses/payments

$X

 

 i

Total expenses/payments (e+f+g+h)

 

$X

 j

Net surplus/deficit  (d-i)

 

$X

 

 

 

 

  

Small charity
Balance sheet extract

 

 

 

Assets

 

 

k

Total assets

 

$X

 

Liabilities

 

 

l

Total liabilities

 

$X

m

Net assets/liabilities (k-l)

 

Small charity: more information about each line item

Income statement

Income/receipts

  • Item 1: Government grants

A government grant is financial assistance provided by the government to the charity for a purpose, such as for the charity to provide goods or services to others in accordance with the terms of the grant.

May include
All grants your charity receives (and are receivable if you are using accrual accounting) from the Commonwealth, state or territory, or a local government body in the 2015 reporting period. This includes general purpose grants as well as grants received under a contract with government to provide specified services.

Charities reporting under cash accounting should record the entire cash amount of the grant received regardless of any conditions and any amounts unspent.

Where you receive a one-off large grant from government (for instance, a grant provided to buy a building or a bus) and the inclusion of that grant will place your charity temporarily into a higher size than it would usually be in, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include
Payment to the charity for goods or services provided to the government, or a government agency. This includes where the charity is being paid to deliver services on behalf of the government or a government agency:

    • a gift, investment or loan
    • payment of compensation, benefit or entitlement (under legislation or a government program)
    • a tax concession or offset, or
    • other payments specified not to be a grant (for example, payments made under legislation that specifies it is not a grant).
  • Item 2: Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no a material benefit to the donor. For example, it will not be a donation if the person giving money to the charity does so because they want entry to a special event.

May include

  • donations from:
    • public collections
    • fundraising
    • members (but not membership fees)
    • supporters
    • employees.
  • bequests and memorials
  • tax deductible donations and gifts from the public,
  • tax deductible donations from members, supporters and employees
  •  non-tax deductible gifts and bequests.

For charities reporting under cash accounting, you should only record actual cash receipts in relation to donations and bequests. If you are reporting under accrual accounting arrangements, in-kind support will be valued at the same value that you would use in your accounts.

If receiving a large one-off donation or bequest places your charity temporarily into a larger charity size category, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include

  • raffle tickets. Raffle tickets can be included under other income/receipts.
  • Item 3: Other income/receipts

Include any other income/receipts not included in items 1 or 2 above.

May include

  • raffle tickets (sale of tickets)
  • income from lotteries and gaming
  • non-government grants
  • recoupments
  • memberships fees
  • other fees and charges
  • contributions from members, the public, philanthropic trusts and corporations
  • sponsorship and licencing fees
  • sale of goods
  • interest (restricted and unrestricted)
  • rental income
  • dividends received
  • gains – only when they form part of the surplus/deficit for the year

Do not include
Other comprehensive income movements (for example, items outside the surplus/deficit for the year).  Read more about what revenue and income means.

Expenses/payments

  • Item 4: Employee expense/payments

This represents all salaries and wages paid (and payable if using accrual accounting) to all staff employed by your charity on a permanent or casual basis (including replacement staff).

May include

  • annual leave expense
  • long service leave expense
  • fringe benefits tax
  • recruitment expense
  • salary sacrifice
  • sick leave expense
  • superannuation
  • termination payments
  • workers’ compensation
  • salaries and wages
  •  other costs relating to paying salaries and wages
  • Fees paid
  • cost recovery
  • tax paid on behalf of employees so that the amount included should be the gross salary amount not the net salary amount
  • Item 5: Grants and donations made by the registered entity (your charity) for use in Australia

If your charity makes grants to other entities (for example, because your charity is a public or private ancillary fund), include all grants and donations made for use in Australia. The most relevant factor in deciding whether a grant or donation is for use in Australia is your charity's main intention behind the grant or donation (for example, to provide housing for people experiencing homelessness in Tasmania).

  • Item 6: Grants and donations made by the registered entity (your charity) for use outside Australia

If your charity makes grants to other entities include all grants and donations made by your charity for use outside Australia. You should also include any sponsorship programs or projects that your charity has, or any money/goods or services your charity has donated to sister organisations or main governing body overseas. Sometimes your charity may indirectly send money overseas via an Australian organisation/charity.

The most relevant factor in deciding whether a grant or donation has been made by your charity for use outside Australia is your charity's ability to control the grant or donation made to the Australian organisation/charity. 

The more of an ability your charity has to control the grant or donation, (for example, by written agreements or its ability to recall (call back) the money if the Australian organisation/charity did not direct it to where it was intended) the more likely your charity has made grants or donations for use outside Australia.

Attention - Important information!If your charity makes a grant or donation for use outside of Australia, list the country where the grant or donation is made in question 14.

  • Item 7: Other expenses/payments

Include any other expenses/payments not included in items 4 to 6 above.

May include

  • agency temp staff
  • amortisation expense (loss due to the depreciation of a non-tangible asset)
  • other depreciation
  • assets purchased that are less than $5000
  • auspicing/partnership fees
  • bank charges
  • bad debts
  • board/governance
  • cleaning and pest control
  • consultancy fees
  • credit card fees
  • employment support and supervision costs
  • entertainment costs
  • equipment hire/lease
  • fees and permits
  • fundraising and gaming expenses
  • cost of goods sold
  • interest expense
  • Rent
  • administration costs
  • Costs directly associated with grant funds provided to the extent they are not included in the items above.

Do not include
Trust distributions if they are paid out of equity, only include trust distributions if they are classified as expenses.

Balance Sheet Extract
Assets

  • Item 8: Total assets

Assets provide future benefits to a charity and include anything of identifiable value that is controlled by your charity at the end of the financial year1. The following examples may assist those charities that use cash accounting:

May include
Anything of commercial value that is owned by your charity at the end of the financial year, including, for example:

  • cash held in your charity's bank accounts or on hand at the end of the financial year.
  • investments such as shares valued at their purchase price or market value.
  • GST owed to the charity.
  • inventory that your charity has on hand – this is usually valued at the cost price you paid and may include food or clothing held for distribution or stock held in your charity.
  • land and buildings owned by your charity – you may use the cost you paid for the land and/or building, the rateable value from the council or the value provided by your insurance provider, and
  • equipment, machinery, furniture at either the purchase price you paid or the value provided by your insurance provider.

Some larger organisations may need to refer to the accounting standards in order to arrive at an appropriate value of assets held. Assets should be recorded net of depreciation (if your charity recognises depreciation).

Liabilities

  • Item 9: Total liabilities

Liabilities are the future sacrifices of economic benefits to the charity – generally what it owes. It includes anything of identifiable value that is owed by your charity at the end of the financial year2.

May include

  • loans like bank loans or mortgages
  • overdrafts like a bank overdraft
  • other credit used to fund the activities of your charity including the purchase of capital assets, inventory and the payment of general organisational expenses
  • accounts payable
  • employee entitlements (benefits/provisions)
  • ABN withholding tax payable
  • PAYG withholding payable
  • superannuation payable
  • salary sacrifice
  • hire purchase liability
  • lease liability
  • revenue and grants received in advance
  • GST owed to the government, and
  • credit card balances.

If your charity reports under cash accounting it may exclude some items that would be included in accrual accounting such as changes in value of assets, accounts receivable or payable. However, if you report under cash accounting, you should still provide details of any assets and liabilities that you have recorded for your charity. Even if you use cash accounting, it is good practice to maintain records of your charity’s assets and liabilities.

Where valuations were used to determine the value of assets and liabilities, you should make sure they are relevant with adequate evidence to show how the value was determined.

19. Upload your financial report for the 2015 reporting period

Small charities:

  • can submit a financial report, but it is optional
  • can choose whether to use cash or accrual accounting, and
  • do not need to have their financial reports reviewed or audited for ACNC purposes.

The financial report will appear on your charity’s entry page on the ACNC Register.

What is included in a financial report
If you choose to submit a financial report, it will generally include:

  • financial statements for the reporting period
  • notes to the financial statements
  • responsible persons’ declaration about the statements and notes (responsible entities' declaration) and
  • reviewer’s report/auditor’s report.

If your charity already prepares a financial report (for example, to acquit grants you have received), we encourage you to upload the report as a way of increasing transparency on the ACNC Register. If you were required to have your charity’s accounts audited or reviewed (other than by the ACNC), we encourage you to upload the audit or review report as well.

Information on the Register and how it is used

The information on the ACNC Register is accessible to the public, who can search it and find out about your charity. We understand that charities can report on costs in different ways and we have started to educate the public on how to interpret this information.

Reporting to other regulators
If you reported to a state/territory regulator because your charity is an incorporated association, a cooperative or a charitable fundraising organisation, we have transitional arrangements in place to accept those financial reports. Please upload those financial (not fundraising) reports,  indicate what type of organisation your charity is and indicate in which state or territory the other regulator is located.

Non-standard reporting periods
If you are uploading your charity’s financial report and it is not for 1 July 2014 to 30 June 2015, please provide the date range that your financial report covers.

Attention - Important information!You can apply to withhold certain information in the Charity Portal. Find out more about how we decide what information to withhold.

[Back to top]

Financial information: Medium charities (annual revenue of $250 000 to $999 999)

18. Did your charity prepare general purpose financial statements or special purpose financial statements?

Financial reports can include general purpose financial statements or special purpose financial statements. The ACNC will accept either type, as long as your charity has met the requirements of the ACNC Regulations. Check the notes to the financial statements (usually Note 1) to confirm which type of financial statement your charity prepared and report the same in the Annual Information Statement.

Read our guidance to decide which type of financial statement your charity needs to prepare – general or special purpose.

Income statement and balance sheet extract
You will be asked to complete an income statement and balance sheet extract. Read the detailed explanation of the line items below to help you complete this section.

Tips to complete:

  • check you are using financial statements from the 2015 reporting period
  • check that any totals in the Annual Information Statement agree with your charity’s prepared financial statements.  Make sure you provide amounts for all of the items that make up the total.
  • round up or down to the nearest Australian dollar - do not include cents and make sure whole dollar amounts are included (especially where your financial statements are rounded)
  • do not enter dollar signs, commas or decimal points
  • include zeros to show thousands, and if the value is zero then enter 0.
  • example: insert 400056, do not insert $400, 056.00
  • provide financial information for the individual charity.  Charities that are the parent of a consolidated group can provide consolidated financial statements, however the financial information in the Annual Information Statement must be for the parent only.

Medium charity
Income statement

 

Gross income

 

 

a

Government grants

$X

 

b

Donations and bequests

$X

 

c

All other revenue

$X

 

d

Total revenue (a+b+c)

 

$X

e

Other income

$X

 

 f

Total gross income (d+e)

 

$X

 

Expenses

 

 

g

Employee expenses

$X

 

h

Grants and donations made by the registered entity (your charity) for use in Australia

$X

 

i

Grants and donations made by the registered entity (your charity) for use outside Australia

$X

 

j

All other expenses

$X

 

Total expenses (g+h+i+j)

 

$X

 l

Net surplus/deficit (f-k)

Medium charity
Balance sheet extract

 

 

 

Assets

 

 

m

Total current assets

$X

 

n

Total non-current assets

$X

 

o

Total assets (m+n)

 

$X

 

Liabilities

 

 

p

Total current liabilities

$X

 

q

Total non-current liabilities

$X

 

r

Total liabilities (p+q)

 

$X

 s

Net assets/liabilities (o-r)

 

$X

Medium charity: more information about each line item

Income statement

Gross income

  • Item 1: Government grants

A government grant is financial assistance provided by the government to the charity for a particular purpose, such as for the charity to provide goods or services to others in accordance with the terms of the grant. 

May include
All grants your charity receives (and are receivable if you are using accrual accounting) from the Commonwealth, state or territory, or a local government body in the 2015 reporting period. This includes general purpose grants as well as grants received under a contract with government to provide specified services.

Charities reporting under cash accounting should record the entire cash amount of the grant received regardless of any conditions and any amounts unspent.

Where you receive a one-off large grant from government (for instance, a grant provided to buy a building or a bus) and the inclusion of that grant will place your charity temporarily into a higher size than it would usually be in, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include
Payment to the charity for goods or services provided to the government, or a government agency. This includes where the charity is being paid to deliver services on behalf of the government or a government agency:

    • a gift, investment or loan
    • payment of compensation, benefit or entitlement (under legislation or a government program)
    • a tax concession or offset, or
    • other payments specified not to be a grant (for example, payments made under legislation that specifies it is not a grant).
  • Item 2: Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no a material benefit to the donor. For example, it will not be a donation if the person giving money to the charity does so because they want entry to a special event.

May include

  • donations from:
    • public collections
    • fundraising
    • members (but not membership fees)
    • supporters
    • employees.
  • bequests and memorials
  • tax deductible donations and gifts from the public,
  • tax deductible donations from members, supporters and employees
  •  non-tax deductible gifts and bequests.

For charities reporting under cash accounting, you should only record actual cash receipts in relation to donations and bequests. If you are reporting under accrual accounting arrangements, in-kind support will be valued at the same value that you would use in your accounts.

If receiving a large one-off donation or bequest places your charity temporarily into a larger charity size category, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include:

  • raffle tickets. Raffle tickets can be included under all other revenue.

Item 3: All other revenue
Include all other revenue your charity received from carrying out your ordinary activities during the last financial year, not already included in items 1 and 2 above.

May include

  • raffle tickets (sale of tickets)
  • income from lotteries and gaming
  • non-government grants
  • recoupments
  • other fees and charges
  • contributions from members, the public, philanthropic trusts and corporations
  • sponsorship and licencing fees
  • sale of goods
  • interest (restricted and unrestricted)
  • rental income
  • dividends received
  • gains – only when they form part of the surplus/deficit for the year

Do not include
Other comprehensive income movements (for example, items outside the surplus/deficit for the year).  Read more about what revenue and income means.

  • Item 4: Other income

Include all other income (not included in items 1 to 3 above) such as gains received from the sale of assets. Only include gains if they form part of the surplus/deficit for the year.  Do not include other comprehensive income movements (ie items outside the surplus/deficit for the year) in other income/receipts. Read more about what revenue and income means.

Expenses

  • Item 5: Employee expenses

This represents all salaries and wages payable to all staff employed by your charity on a permanent or casual basis (including replacement staff).

May include

  • annual leave expense
  • long service leave expense
  • fringe benefits tax
  • recruitment expense
  • salary sacrifice
  • sick leave expense
  • superannuation
  • termination payments
  • workers’ compensation
  • salaries and wages
  •  other costs relating to paying salaries and wages
  • Fees paid
  • cost recovery
  • tax paid on behalf of employees so that the amount included should be the gross salary amount not the net salary amount
  • Item 6: Grants and donations made by the registered entity (your charity) for use in Australia

If your charity makes grants to other entities (for example, because your charity is a public or private ancillary fund), include all grants and donations made for use in Australia. The most relevant factor in deciding whether a grant or donation is for use in Australia is your charity's main intention behind the grant or donation (for example, to provide housing for people experiencing homelessness in Tasmania).

  • Item 7: Grants and donations made by the registered entity (your charity) for use outside Australia

If your charity makes grants to other entities, include all grants and donations made by your charity for use outside Australia. You should also include any sponsorship programs or projects that your charity has, or any money/goods or services your charity has donated to sister organisations or main governing body overseas. Sometimes your charity may indirectly send money overseas via an Australian organisation/charity.

The most relevant factor in deciding whether a grant or donation has been made by your charity for use outside Australia is your charity's ability to control the grant or donation made to the Australian organisation/charity.

The more of an ability your charity has to control the grant or donation, (for example, by written agreements or its ability to recall (call back) the money if the Australian organisation/charity did not direct it to where it was intended) the more likely your charity has made grants or donations for use outside Australia

Attention - Important information!If your charity makes a grant or donation for use outside of Australia, list the country where the grant or donation is made in question 14.

  • Item 8: All other expenses

Include any other expenses/payments not included in items 5 to 7 above.

May include

  • agency temp staff
  • amortisation expense (loss due to the depreciation of a non-tangible asset)
  • other depreciation
  • assets purchased that are less than $5000
  • auspicing/partnership fees
  • bank charges
  • bad debts
  • board/governance
  • cleaning and pest control
  • consultancy fees
  • credit card fees
  • employment support and supervision costs
  • entertainment costs
  • equipment hire/lease
  • fees and permits
  • fundraising and gaming expenses
  • cost of goods sold
  • interest expense
  • rent
  • administration costs
  • costs directly associated with grant funds provided to the extent they are not included in the items above.

Do not include

  • Trust distributions if they are paid out of equity, only include trust distributions if they are classified as expenses.

Balance sheet extract

Assets

Assets provide future benefits to the charity and include anything of identifiable value that is owned by your charity at the end of the financial year.

  • Item 9: Total current assets

Assets are generally current assets if they are expected to be realised, sold or consumed within a twelve month period from the end of the financial year.

May include

  • cash at bank (restricted and unrestricted)
  • petty cash
  • cash float
  • undeposited funds
  • short-term investment
  • prepayments
  • accrued income
  • other financial assets
  • accounts receivable
  • less: provision for doubtful debts
  • accounts receivable – rental debtors
  • less: provision for doubtful debts – rental debtors
  • other debtors
  • less: provision for doubtful debts – other debtors
  • inventory on hand
  • Item 10: Total non-current assets

Total non-current assets mainly relates to fixed assets such as land and buildings but can also include other items expected to be realised, sold or consumed more than twelve months from the end of financial year.

Remember, if your charity intends to sell an asset that would normally be considered a non-current asset, then it may be more appropriate to classify it as a current asset.

May include

  • long-term investment
  • other financial assets
  • accounts receivable
  • less: provision for doubtful debts
  • accounts receivable – rental debtors
  • less: provision for doubtful debts – rental debtors
  • other debtors
  • less provision for doubtful debts – other debtors
  • land
  • buildings
  • less: accumulated depreciation on plant and equipment
  • rental property furniture and fittings
  • less: accumulated depreciation – rental properties and furniture and fittings
  • motor vehicles
  • less: accumulated depreciation on motor vehicles
  • intangibles
  • less: accumulated amortisation in intangibles
  • other non-current assets.

Liabilities
Liabilities are the future sacrifices of economic benefits to the charity – generally, what it owes. It includes anything of identifiable value that is owed by your charity at the end of the financial year.

  • Item 11: Total current liabilities

Liabilities are generally current if they are expected to be paid within a twelve month period from the end of the financial year. Be aware that a loan due for renewal or another liability that might normally be considered to be non-current may be better identified as current if it could be required to be repaid within the next twelve months.

May include

  • accounts payable
  • accrued expenses
  • loans payable
  • payables – other
  • GST payable
  • less GST receivable
  • employee benefits/employee provisions
  • ABN withholding tax payable
  • PAYG withholding payable
  • superannuation payable
  • salary sacrifice
  • hire purchase liability
  • lease liability
  • revenue received in advance
  • grants received in advance
  • grants payable to government departments
  • other current liabilities
  • Item 12: Total non-current liabilities

Total non-current liabilities, relate to balances that are expected to be settled beyond a twelve month period from the end of the financial year. As with item 11 above, it might be that a liability that would traditionally be included as non-current should be reported as current due to the likelihood that it will need to be repaid within the next twelve months.

May include

  • hire purchase liability
  • lease liability
  • loans payable
  • employee benefits/employee provisions
  • other non-current liabilities

19. Upload your financial report for the 2015 reporting period

From the 2015 and future reporting periods, medium charities:

What is included in a financial report
All financial reports need to include:

  • financial statements for the reporting period, which must include:
      • statement of profit or loss and other comprehensive income
      • statement of financial position
      • statement of changes in equity
      • statement of cash flows
  • notes to the financial statements
  • responsible persons’ declaration about the statements and notes (responsible entities' declaration), and
  • reviewer’s report/auditor’s report.

Reporting to other regulators
If you reported to a state/territory regulator because your charity is an incorporated association, a cooperative or a charitable fundraising organisation, we have transitional arrangements in place to accept those financial reports. Please upload those financial (not fundraising) reports,  indicate what type of organisation your charity is and indicate in which state or territory the other regulator is located.

Non-standard reporting periods
If you are uploading your charity’s financial report and it is not for 1 July 2014 to 30 June 2015, please provide the date range that your financial report covers.

Information on the Register and how it is used
The information on the ACNC Register is accessible to the public, who can search it and find out about your charity. We understand that charities can report on costs in different ways and we have started to educate the public on how to interpret this information.

Attention - Important information!You can apply to withhold certain information in the Charity Portal. Find out more about how we decide what information to withhold.

[Back to top]

Financial information: Large charities (annual revenue of $1 million or more)

18. Did your charity prepare general purpose financial statements or special purpose financial statements?

Financial reports can include general purpose financial statements or special purpose financial statements. The ACNC will accept either type, as long as your charity has met the requirements of the ACNC Regulations.

Read our guidance to decide which type of financial statement your charity needs to prepare – general or special purpose.

Income statement and balance sheet extract
You will be asked to complete an income statement and balance sheet extract. Read the detailed explanation of the line items below to help you complete this section.

Tips to complete:

  • check you are using financial statements from the 2015 reporting period
  • check that any totals in the Annual Information Statement agree with your charity’s prepared financial statements and that you have provided amounts for all of the items that make up the total
  • round up or down to the nearest Australian dollar - do not include cents and make sure whole dollar amounts are included (especially where your financial statements are rounded)
  • do not enter dollar signs, commas or decimal points
  • include zeros to show thousands, and if the value is zero then enter 0.
  • example: insert 400056, do not insert $400, 056.00
  • provide financial information for the individual charity. Charities that are the parent of a consolidated group can provide consolidated financial statements however the financial information in the Annual Information Statement must be for the parent only.

Large charity
Income statement

 

Gross income

 

 

1.

Government grants

$X

 

2.

Donations and bequests

$X

 

3.

All other revenue

$X

 

 

Total revenue

 

$X

4.

Other income

$X

 

 

Total gross income

 

$X

 

Expenses

 

 

5.

Employee expenses

$X

 

6.

Interest

$X

 

7.

Grants and donations made by the registered entity (your charity) for use in Australia

$X

 

8.

Grants and donations made by the registered entity (your charity) for use outside Australia

$X

 

9.

All other expenses

$X

 

 

Total expenses

 

$X

 

Net surplus/deficit

 

$X

Large charity
Balance sheet extract

 

Assets

 

 

10

Total current assets

 

$X

11

Non-current loans

$X

 

12

Other non-current assets

$X

 

 

Total non-current assets

 

$X

 

Total assets

$X

 

 

Liabilities

 

$X

13

Total current liabilities

 

 

14

Non-current loans

$X

 

15

Other non-current liabilities

$X

 

 

Total non-current liabilities

$X

 

 

Total liabilities

$X

 

 

Net assets/liabilities

$X

 

Large charities: more information about each line item

Income statement

Gross income

  • Item 1: Government grants

A government grant is financial assistance provided by the government to the charity for a purpose, such as for the charity to provide goods or services to others in accordance with the terms of the grant.

May include
All grants your charity receives (and are receivable if you are using accrual accounting) from the Commonwealth, state or territory, or a local government body in the 2015 reporting period. This includes general purpose grants as well as grants received under a contract with government to provide specified services.

Charities reporting under cash accounting should record the entire cash amount of the grant received regardless of any conditions and any amounts unspent.

Where you receive a one-off large grant from government (for instance, a grant provided to buy a building or a bus) and the inclusion of that grant will place your charity temporarily into a higher size than it would usually be in, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include
Payment to the charity for goods or services provided to the government, or a government agency. This includes where the charity is being paid to deliver services on behalf of the government or a government agency:

    • a gift, investment or loan
    • payment of compensation, benefit or entitlement (under legislation or a government program)
    • a tax concession or offset, or
    • other payments specified not to be a grant (for example, payments made under legislation that specifies it is not a grant).
  • Item 2: Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no a material benefit to the donor. For example, it will not be a donation if the person giving money to the charity does so because they want entry to a special event.

May include

  • donations from:
    • public collections
    • fundraising
    • members (but not membership fees)
    • supporters
    • employees.
  • bequests and memorials
  • tax deductible donations and gifts from the public,
  • tax deductible donations from members, supporters and employees
  •  non-tax deductible gifts and bequests.

For charities reporting under cash accounting, you should only record actual cash receipts in relation to donations and bequests. If you are reporting under accrual accounting arrangements, in-kind support will be valued at the same value that you would use in your accounts.

If receiving a large one-off donation or bequest places your charity temporarily into a larger charity size category, you can submit Form 4D: Apply to keep charity size [PDF 231KB].

Do not include:

  • raffle tickets. Raffle tickets can be included under other income/receipts.

Item 3: All other revenue
Include all other revenue your charity received from carrying out your ordinary activities during the last financial year, not already included in items 1 and 2 above.

May include

  • raffle tickets (sale of tickets)
  • income from lotteries and gaming
  • non-government grants
  • recoupments
  • other fees and charges
  • contributions from members, the public, philanthropic trusts and corporations
  • sponsorship and licencing fees
  • sale of goods
  • interest (restricted and unrestricted)
  • rental income
  • dividends received
  • gains – only when they form part of the surplus/deficit for the year

Do not include
Other comprehensive income movements (for example, items outside the surplus/deficit for the year).  Read more about what revenue and income means.

  • Item 4: Other income

Include all other income (not included in items 1 to 3 above) such as gains received from the sale of assets. Only include gains if they form part of the surplus/deficit for the year.  Do not include other comprehensive income movements (ie items outside the surplus/deficit for the year) in other income/receipts. Read more about what revenue and income means.

Expenses

  • Item 5: Employee expenses

This represents all salaries and wages paid (and payable if using accrual accounting) to all staff employed by your charity on a permanent or casual basis (including replacement staff).

May include

  • annual leave expense
  • long service leave expense
  • fringe benefits tax
  • recruitment expense
  • salary sacrifice
  • sick leave expense
  • superannuation
  • termination payments
  • workers’ compensation
  • salaries and wages
  •  other costs relating to paying salaries and wages
  • Fees paid
  • cost recovery
  • tax paid on behalf of employees so that the amount included should be the gross salary amount not the net salary amount
  • Item 6: Interest

Include interest paid or payable relating to money your charity has borrowed.

  • Item 7: Grants and donations made by the registered entity (your charity) for use in Australia

If your charity makes grants to other entities (for example, because your charity is a public or private ancillary fund), include all grants and donations made for use in Australia. The most relevant factor in deciding whether a grant or donation is for use in Australia is your charity's main intention behind the grant or donation (for example, to provide housing for people experiencing homelessness in Tasmania).

  • Item 8: Grants and donations made by the registered entity (your charity) for use outside Australia

If your charity makes grants to other entities, include all grants and donations made by your charity for use outside Australia. You should also include any sponsorship programs or projects that your charity has, or any money/goods or services your charity has donated to sister organisations or main governing body overseas. Sometimes your charity may indirectly send money overseas via an Australian organisation/charity.

The most relevant factor in deciding whether a grant or donation has been made by your charity for use outside Australia is your charity's  ability to control the grant or donation made to the Australian organisation/charity.  The greater the ability to control the grant or donation, (for example, written agreements or ability to recall the money if the Australian organisation/charity did not direct it to where it was intended) the more likely your charity has made grants or donations for use outside Australia.

Attention - Important information!If your charity makes a grant or donation for use outside of Australia, list the country where the grant or donation is made in question 14.

  • Item 9: All other expenses

Include any other expenses/payments not included in items 5 to 8 above.

May include

  • agency temp staff
  • amortisation expense (loss due to the depreciation of a non-tangible asset)
  • other depreciation
  • assets purchased that are less than $5000
  • auspicing/partnership fees
  • bank charges
  • bad debts
  • board/governance
  • cleaning and pest control
  • consultancy fees
  • credit card fees
  • employment support and supervision costs
  • entertainment costs
  • equipment hire/lease
  • fees and permits
  • fundraising and gaming expenses
  • cost of goods sold
  • interest expense
  • rent
  • administration costs
  • costs directly associated with grant funds provided to the extent they are not included in the items above.

Do not include

  • Trust distributions if they are paid out of equity, only include trust distributions if they are classified as expenses.

Balance sheet extract

Assets
Assets provide future benefits to the charity and include anything of identifiable value that is owned by your charity at the end of the financial year.

  • Item 10: Total current assets

Assets are generally current assets if they are expected to be realised, sold or consumed within a twelve month period from the end of the financial year.

May include

  • cash at bank (restricted and unrestricted)
  • petty cash
  • cash float
  • undeposited funds
  • short-term investment
  • prepayments
  • accrued income
  • other financial assets
  • accounts receivable
  • less: provision for doubtful debts
  • accounts receivable – rental debtors
  • less: provision for doubtful debts – rental debtors
  • other debtors
  • less: provision for doubtful debts – other debtors
  • inventory on hand
  • Item 11: Non-current loans (included in non-current assets)

Non-current loans include any loans receivable by the charity in the period beyond twelve months from end of the financial year from other entities.

  • Item 12: Other non-current assets

Other non-current assets usually relate to fixed assets such as land and buildings but can also include other items expected to be realised, sold or consumed more than twelve months from the end of financial year.

Remember, if your charity intends to sell an asset that would normally be considered a non-current asset, then it may be more appropriate to classify it as a current asset.

May include

  • Long-term investments
  • other financial assets
  • accounts receivable
  • less: provision for doubtful debts
  • accounts receivable – rental debtors
  • less: provision for doubtful debts – rental debtors
  • other debtors
  • less: provision for doubtful debts – other debtors
  • land
  • buildings
  • less: accumulated depreciation of buildings
  • plant and equipment
  • less:  accumulated depreciation of plant and equipment
  • rental property furniture and fittings
  • less: accumulated depreciation – rental properties furniture and fittings
  • motor vehicles
  • less: accumulated depreciation – motor vehicles
  • intangibles
  • less: accumulated amortisation on intangibles

Liabilities
Liabilities are the future sacrifices of economic benefits to the charity – generally, what it owes. It includes anything of identifiable value that is owed by your charity at the end of the financial year.

  • Item 13: Total current liabilities

Liabilities are generally current if they are expected to be paid within a twelve month period from the end of the financial year. Be aware that a loan due for renewal or another liability that might normally be considered to be non-current may be better identified as current if it could be required to be repaid within the next twelve months.

May include

  • accounts payable
  • accrued expenses
  • loans payable
  • payables – other
  • GST payable
  • less GST receivable
  • employee benefits/employee provisions
  • ABN withholding tax payable
  • PAYG withholding payable
  • superannuation payable
  • salary sacrifice
  • hire purchase liability
  • lease liability
  • revenue received in advance
  • grants received in advance
  • grants payable to government departments
  • other current liabilities

Non-current liabilities

  • Item 14: Non-current loans (included in non-current liabilities)

Non-current loans should include loans payable by the charity in the period beyond twelve months from end of the financial year to other entities.

  • Item 15: Other non-current liabilities

Other non-current liabilities relate to balances that are expected to be settled beyond a twelve month period from the end of the financial year. As with the guidance for item 13 above, it might be that a liability that would traditionally be included as non-current should be reported as current due to the likelihood that it will need to be repaid within the next twelve months.

Include

  • hire purchase liability
  • lease liability
  • employee benefits/employee provisions

19. Upload your financial report for the 2015 reporting period

From the 2015 and future reporting periods, large charities:

What is included in a financial report
All financial reports need to include:

  • financial statements for the reporting period, which must include:
      • statement of profit or loss and other comprehensive income
      • statement of financial position
      • statement of changes in equity
      • statement of cash flows

Reporting to other regulators
If you reported to a state/territory regulator because your charity is an incorporated association, a cooperative or a charitable fundraising organisation, we have transitional arrangements in place to accept those financial reports. Please upload those financial (not fundraising) reports and indicate what type of organisation your charity is.

Non-standard reporting periods
If you are uploading your charity’s financial report and it is not for 1 July 2014 to 30 June 2015, please provide the date range that your financial report covers.

Information on the Register and how it is used

The information on the ACNC Register is accessible to the public, who can search it and find out about your charity. We understand that charities can report on costs in different ways and we have started to educate the public on how to interpret this information.

Important - Important - You can apply to withhold certain information in the Charity Portal. Find out more about how we decide what information to withhold

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Section F: Other obligations

20. Is your governing document on the ACNC register current and accurate?

If your charity has a governing document, does a current and accurate copy appear on the ACNC Register? If your charity does not have a governing document, select ‘yes’.

A governing document is a legally enforceable document that governs the way that a charity was established or how it operates. It will usually include your charity’s purpose, activities and processes. Examples include trust deeds, articles of association, rules, rule books, an Act of Parliament that establishes the charity, charters and constitutions. Read more about governing documents.

If your governing document is not current and accurate at the time of submitting your Annual Information Statement, you will be reminded in the Annual Information Statement post submission email to update it. You should update your governing document as soon as you reasonably can to make sure that your information on the ACNC Register is up to date and accurate.  The ACNC Act requires a charity to notify the ACNC of a change to its governing document (and provide the updated document) no later than:

  • 28 days (medium and large charities), or
  • 60 days (small charities),

after the charity becomes aware that the governing document has changed.

Before you update your charity's governing document, please check that it is the most current version and remove (cross or black out) any personal information of your charity's responsible persons.
Read more information about updating charity information.

(b) Are your charity's responsible persons' details on the ACNC register current and accurate?

Responsible persons are members of your charity’s governing body such as directors, committee members or trustees (called ‘responsible entities’ under the ACNC Act). Read more about responsible persons at acnc.gov.au/responsible persons.

If your charity’s responsible persons’ details are not current and accurate at the time of submitting your Annual Information Statement, you will be reminded in the Annual Information Statement post submission email to update them. You should update your responsible persons’ details as soon as you reasonably can to make sure that your information on the ACNC register is up to date and accurate.  The ACNC Act requires charities to notify the ACNC when a responsible person is appointed or stops being a responsible person no later than:

  • 28 days (medium and large charities), or
  • 60 days (small charities)

after the charity becomes aware of the change.

Update/add all responsible persons
For each responsible person you will be asked: their title, given name, other given names, family name*, date of birth, any other names known by, residential address*, contact phone numbers, email address, position held*, date they became a responsible person*, if you have searched the ASIC Register of Banned or Disqualified Persons for this responsible person*, questions about cultural and language diversity (* indicates a mandatory field). Contact us if you need our responsible person bulk lodgement form.

(c) Are your charity's registered subtypes current and accurate?

If you have lodged a request to update your charity’s subtype(s) but this has not yet been processed at the time of completing your 2015 Annual Information Statement, answer ‘yes’.

When we register a charity, we also register it under one or more ‘subtype’. These subtypes generally reflect the charity’s charitable purpose, such as ‘advancing education’ or ‘advancing health’.  Your charity’s purpose is the reason it has been set up, or what your charity’s activities work toward achieving. Your charity’s subtypes are listed on its ACNC Register entry page under 'Registration Details'.

Some charities may not have any subtypes listed, or previously registered subtypes may be showing as expired. This may be due to:

  • the introduction of the Charities Act 2013 (Cth) (the Charities Act) resulting in your charity’s subtype being removed on 31 December 2013, In this situation select a replacement subtype.
  • your charity being endorsed by the Australian Taxation Office as an income tax exempt fund ( ITEF) as at 31 December 2013.  Charities that were previously known as ITEFs will have the words ‘no subtype’ under the ‘Registration Details’ section on the ACNC Register. Charities that were previously ITEFs and which have no subtypes should answer “yes” to the question of their subtype selections being current and accurate. 

The ACNC Act sets out 14 categories or 'subtypes' of charity which the ACNC can register. These include the 12 charitable purposes as set out in the Charities Act, as well as public benevolent institutions and health promotion charities.

Each subtype has a specific meaning under the law, and to be eligible to be registered with this subtype, your charity’s objects and its activities must be directed towards achieving the charitable purpose described in that particular subtype.

If your charity does not actively pursue a specific subtype (or, in the case of an HPC or PBI, meet the relevant descriptions), or it is not included as an object or purpose in the charity's governing rules, your charity may not be entitled to be registered with that subtype.

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Section G: Declaration

Before you sign the Annual Information Statement

  • make sure you have answered all questions correctly. It is a serious offence to give false and misleading information. Penalties may be imposed.
  • Make sure you can sign the Annual Information Statement on behalf of the charity and select the category.
  • read the privacy statement below.

When you sign the Annual Information Statement, you declare that the information provided, including any documents submitted with the Annual Information Statement, is true and correct.

Who is the person signing this declaration?

To submit the 2015 Annual Information Statement, select which one of the following categories you are:

  • a responsible person – a member of your charity’s governing body, such as a board or committee member or trustee,
  • an authorised person who holds a position in the charity which gives them authority to sign (such as a chief executive officer, chief financial officer, company secretary or senior manager), or
  • an agent authorised by the charity to sign this form (such as a lawyer or an accountant). The ACNC Act requires an agent to have written authorisation from your charity. See the ACNC's suggested agent authorisation, or
  • another registered charity ('lodging entity' under the ACNC Act) that can legally change the governing rules of the charity in relation to the topic covered by the form (for example, for religious charities, the denomination administration office may be able to change the charity’s rules under canon law).

Privacy

The information collected in this form is collected for the purpose of administering the Australian Charities and Not-for-Profits Commission Act 2012 (Cth) (the ACNC Act). We will use this information collected at Section G: Declaration to process your Annual Information Statement. If you do not provide us with this information, we cannot process this form. This information will be kept confidential and will not be published on the ACNC Register.

Unless otherwise stated, all of the other sections of the Annual Information Statement will be published on the ACNC Register as required by section 40-5 of the ACNC Act (unless withheld).

We will use the information collected in the Annual Information Statement to help us administer the ACNC Act, update our records about your charity and maintain the ACNC Register. Where authorised to do so, we may give this information to other government agencies (for example, through the use of the Charity Passport).

The ACNC’s privacy policy is available on our website. The policy contains important information about how you can access and request correction of information we hold about you, how you may complain about a breach of the Australian Privacy Principles and how the ACNC will deal with any privacy complaint.

If you have any questions, contact us by email at advice@acnc.gov.au, by phone on 13 22 62 or by post to GPO Box 5108 Melbourne Victoria 3001.

After you submit
After you submit your Annual Information Statement a confirmation screen will appear and you will receive an email to confirm your successful lodgement. The email will contain a PDF copy of your Annual Information Statement.

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1 AASB 101 Presentation of Financial Statements paragraph 112. This standard is available on the AASB website.
2 Refer to AASB 101 Presentation of Financial Statements paragraphs 60-68 for extra guidance on how assets are classified. This standard is available on the AASB website.