Timeline of ACNC obligations

2012

From 3 December 2012

2013

By 31 December 2013

  • Notify us if your charity has a substituted accounting period

    If you want to report on a reporting period that is not 1 July to 30 June, we encourage you to apply by 31 December 2013 using Form 4A: Request a substituted accounting period [PDF 482KB]. This will help the ACNC know when your reporting obligations are due, and, in the future, help us to send you reminders at the right time. To help transition all charities to our reporting requirements, the ACNC will consider applications up to 31 December 2014.

2014

From 1 January 2014

By 31 March 2014

  • Submit 2013 Annual Information Statement (for charities who follow the ACNC reporting period from 1 July to 30 June)

    The Annual Information Statement (AIS) due date was extended to 31 March for charities using the standard reporting period (1 July to 30 June) and those who have a reporting period end date up until 29 September 2013.
    If you've missed this deadline, you can still lodge your AIS online now. For help and support on how to do this, read these FAQs.

    If your charity follows a different reporting period you need to tell the ACNC. See below, My charity does not use the reporting period 1 July to 30 June.

By 31 December 2014

My charity does not use the reporting period 1 July to 30 June. When is its Annual Information Statement and financial report (if needed) due?

A substituted accounting period (SAP) is when a charity follows a different reporting period. For example, a charity may report on a calendar year from 1 January to 31 December. If your charity follows a different reporting period you need to tell the ACNC. If the ACNC has approved your application for a SAP and you are unsure about when you need to submit your Annual Information Statement and financial reports (if required), use our reporting due date table and diagrams below.

You have six months after your reporting period ends to submit your Annual Information Statement and financial report (if needed).

Reporting due dates

When to submit the 2013 Annual Information Statement

The due dates are for reporting periods ending at the end of a month.

Reporting period start date Reporting period end date Submit Annual Information Statement from date Annual Information Statement due date
1 July 2012 30 June 2013 1 July 2013 31 March 2014 *
1 August 2012 31 July 2013 1 August 2013 31 March 2014*
1 September 2012 31 August 2013 1 September 2013 31 March 2014 *
1 October 2012 30 September 2013 1 October 2013 31 March 2014
1 November 2012 31 October 2013 1 November 2013 30 April 2014
1 December 2012 30 November 2013 1 December 2013 31 May 2014
1 January 2013 31 December 2013 1 January 2014 30 June 2014
1 February 2013 31 January 2014 1 February 2014 31 July 2014
1 March 2013 28 February 2014 1 March 2014 31 August 2014
1 April 2013 31 March 2014 1 April 2014 30 September 2014
1 May 2013 30 April 2014 1 May 2014 31 October 2014
1 June 2013 31 May 2014 1 June 2014 30 November 2014

* The due date has been extended to 31 March 2014 (for charities using the 1 July to 30 June reporting period and those who have a reporting period end date up until 29 September 2013).

My charity’s reporting over one year

 

My charity's reporting over one year. Registered charity reporting obligations over 1 year

This diagram (My charity’s reporting over one year) shows the 12 month reporting period. The reporting period begins at zero months and ends at 12 months. Prior to the beginning of the reporting period (before zero months), a charity can apply for a substituted accounting period. After the reporting period ends (after 12 months), charities have six months to submit their Annual Information Statement and financial report (if required).

My charity’s reporting over three years

 

My charity's reporting over three years. Registered charity reporting obligations over 3 years

This diagram (My charity’s reporting over three years) shows a charity’s reporting obligations over 36 months (three years). Three 12 month reporting periods fit into this diagram which represents 36 months. The first reporting period starts at zero months and ends at 12 months. After the first reporting period ends (after 12 months), charities have six months to submit their Annual Information Statement and financial report (if required). This means that the last date for submitting is at the 18 month mark in the diagram.

The second reporting period begins after the first reporting period ends (12 months and one day in the diagram). After the second reporting period ends (after 24 months), charities have six months to submit their Annual Information Statement and financial report (if required). This means that the last date for submitting is at the 30 month mark in the diagram. This pattern repeats every 12 months.