Double defaulters

Charities who have failed to submit two Annual Information Statements

Charities who do not submit an Annual Information Statement for two or more years (demonstrating persistent non-compliance) risk their registration being revoked by the ACNC.

These charities are sent an intention to revoke notice (show cause) advising they have 28 days to get all their lodgements up to date or their charity status will be revoked. Charities that have their ACNC registration revoked lose their entitlements to Commonwealth charity tax concessions.

The ACNC reminds charities about submitting the Annual Information Statement using a variety of methods – for example, reminder letters, emails, newsletters, the Commissioner’s Column and social media campaigns.

Double defaulters - Charities not in contact with the ACNC

Many charities listed on our ‘where are you?’ page have failed to maintain up-to-date contact information with the ACNC and have two Annual Information Statements outstanding. The ACNC has tried repeatedly to contact these charities to let them know that they have failed to meet reporting obligations.

All registered charities have an obligation to:

  • Notify the ACNC of changes to contact details. These changes must be notified within 28 days for large and medium size charities and 60 days for small charities.
  • Submit an Annual Information Statement every year. This statement is due within six months of the end of your reporting period and is submitted using the ACNC Charity Portal.

Charities that fail to submit an Annual Information Statement for two years will have their charity status revoked, meaning they will lose their Commonwealth charity tax concessions.

Because we are unable to serve a ‘Notice of revocation of charity registration’ directly to the charity due to insufficient contact details, a public notice is provided below.

Notice of revocation of charity registration

This is a notice to inform all of the charities in the attached list of the revocation of their registration as a charity under s.35-10 of the Australian Charities and Not-for-profits Commission Act 2012 (the Act). The revocation is effective from 24 June 2017.

The charities in the attached list were registered with the ACNC, the national regulator of charities. Section 60-5 of the Act requires registered charities to give the ACNC an information statement each year (Annual Information Statement).

As at 23 June 2017 the ACNC had not received two or more required Annual Information Statements from the charity.

The Commissioner has decided to revoke the registration of the charity under s.35-10(1)(c)(i) of the Act on the grounds that the charity has contravened s.60-5 of the Act; namely, for two or more years the charity failed to give the ACNC an Annual Information Statement.

The Commissioner has taken into account all the matters listed in s.35-10(2) of the Act.

The ACNC published a Notice of Intention to Revoke Charity Registration (show cause notice) on the ACNC website on 25 May 2017. As required by s.35-15 the basis on which the Commissioner proposed to revoke the charities’ registration was detailed in that notice.

The notice gave the charities 28 days to bring their lodgement obligations up to date. As at 23 June 2017, however, these obligations had not been met.

Given these circumstances, the Commissioner reasonably believes that the listed charities are not entitled to registration as they have contravened s.60-5 of the Act; namely for two or more years the listed charities have failed to give the ACNC an Annual Information Statement.

Revocation of registration as a charity means the charity will lose access to all Commonwealth charity tax concessions, exemptions or benefits to which the charity was previously entitled. The ACNC will notify the ATO of the revocation.

The ACNC undertook extensive publicity campaigns to inform registered charities of their annual reporting obligations; this included using mainstream media, social media, not-for-profit sector media and the ACNC website. The ACNC wrote to all charities that did not file an Annual Information Statement to remind them of their reporting obligations.

This notice of revocation is being published on the ACNC website as a means of providing written notice to each registered charity under s.35-10(4) of the Act. This process is being used because the ACNC does not have an effective Address For Service for the listed charities that can be used to provide written notice directly to the charity. In all the circumstances set out above, the Commissioner believes on reasonable grounds that this is the most appropriate and effective way to provide notice.

If any of the charities in the attached list are still operating and want to reinstate their charity registration, they should contact the ACNC as a matter of urgency.

A charity’s options to reinstate its registration:

  • Within 60 days of the date of this notice: the charity must submit its outstanding Annual Information Statements. The ACNC will then review the documents submitted to ensure the charity is entitled to registration and notify the charity of the outcome.
  • After 60 days of the date of this notice: the charity must contact the ACNC to obtain the appropriate form to apply to have its registration reinstated. The ACNC will review the application and notify the charity of the outcome.
  • Submit a Notice of Objection: the charity can object to this decision to revoke its registration. The charity’s objection must be submitted on Form 2A within 60 days of the date of this notice. This requires the charity to provide a detailed explanation of the reason it objects to the decision.

Susan Pascoe AM signature
Susan Pascoe AM

ACNC Commissioner

Date of Notice: 28 June 2017