Failing to submit an Annual Information Statement

Charities have an ongoing obligation to report information to the ACNC each reporting period by submitting Annual Information Statements.

When does my charity have to submit its Annual Information Statement?

Generally, all charities must submit their Annual Information Statement within six months from the end of their reporting period.

Find out more about when your charity must report to the ACNC.

Is my charity’s 2014 Annual Information Statement overdue?

Charities that use a standard reporting period (1 July – 30 June) had until 31 January 2015 to submit their 2014 Annual Information Statement. If your charity has not submitted, it is now overdue and you must submit immediately.

Attention:You need to know! Please note that extensions are only granted in rare circumstances and applications should be made before the due date. You can apply for future extensions via email to Advice Services, stating your reason. Please include the charity name, ABN, basis for extension and the timeframe you are seeking.

What action will the ACNC take if my charity fails to submit its Annual Information Statement on time?

The ACNC will send reminder letters to each charity prior to their due dates, as well as communicating reminders via the Commissioner’s Column and in other media. If charities do not submit on time, the ACNC will send warning letters after the due dates have passed.

If your charity does not submit its Annual Information Statement and takes no action to try to do so, the ACNC will:

  • issue penalty notices if we find your charity is deliberately not meeting its obligation to report, and/or
  • publish a statement that your charity’s Annual Information Statement is overdue on the ACNC Register. This will appear on your charity’s entry on the Register if it fails to submit for more than six months after the due date.

When your charity submits its Annual Information Statement, the ACNC Register details will be updated, and the overdue statement will be removed.

If your charity does not submit an Annual Information Statement for two or more years, demonstrating persistent non-compliance, the ACNC will progress towards revoking its registration. This will result in the ATO removing your charity’s entitlement to charity tax concessions.

Read more about revocation for charities who have defaulted on submitting their statements twice.

Liability for a penalty

Charities become liable for penalties from the first date their Annual Information Statement is overdue, with greater penalties applying the longer the period of time the statement remains overdue.

Failing to lodge an Annual Information Statement by due date

Charity size

Minimum penalty
(Less than 28 days overdue)

Maximum penalty
(More than 112 days overdue)

Small:
Annual revenue is less than $250,000

$170

$850

Medium:
Annual revenue is $250,000 or more, but less than $1 million

$340

$1,700

Large:
Annual revenue is $1 million or more

$850

$4,260

Charity has wound up or is no longer operating

If your charity has wound up or is no longer operating, you must let us know by applying to have your charity’s registration revoked. Before applying to cancel your charity’s registration, you must submit your most recent Annual Information Statement. If you don’t do this, you must explain why it is not necessary when you apply to cancel your registration.

Find out more about winding up a charity.

More information

Read more about: