Transitional reporting arrangements

Transitional reporting arrangements help reduce the reporting burden on charities that report to other agencies. To work out if any transitional arrangements apply for your charity, refer to the list below for the agency your charity reports to, or is regulated by.

We also have transitional arrangements in place that give us time to work with other government agencies to implement long-term streamlined reporting arrangements.

Attention - Important information! Please note: Charities that are incorporated as companies by or registered with the Australian Securities and Investments Commission (ASIC) have many of their notification and reporting obligations to ASIC replaced by obligations to the ACNC. This is not a transitional arrangement. Read more about ASIC and ACNC obligations.

Commonwealth agencies

Office of the Registrar of Indigenous Corporations (ORIC)

Indigenous corporations registered with ORIC must continue to comply with ORIC reporting obligations unless we notify them of any different requirement.
We work in partnership with ORIC, so your corporation can continue to operate and report to ORIC as it has always done, without reporting to the ACNC separately.

The information you provide to ORIC is provided to the ACNC so that we can update your charity’s details on the ACNC Register.

Read more about ORIC-registered charities.

Department of Education and Training (DET)

If your non-government school submits a financial questionnaire to DET, you do not have to provide financial information to us directly for the 2014 to 2017 reporting periods.

We will accept the financial information lodged with DET (including the financial report collected by DET in the 2016 and 2017 reporting periods) as meeting our requirements under the ACNC Act to fulfil the financial reporting obligation in the Annual Information Statement.

Read more about the obligations of non-government schools.

Australian Taxation Office (ATO)

Prior to the 2016 reporting period, charities that were ancillary funds were required to submit an ancillary fund return to the ATO and an Annual Information Statement to the ACNC.

From the 2016 reporting period onwards, the majority of these funds will only be required to submit the Annual Information Statement to the ACNC. The ATO will contact funds that still need to submit an ancillary fund return to the ATO.

To allow ancillary funds to adjust to the new reporting requirements, the ACNC Commissioner has exercised her discretion to defer the 2017 Annual Information Statement lodgement deadline to 28 February 2018 for funds reporting on the 1 July to 30 June reporting period.

Read more about private and public ancillary funds

Reporting to state or territory regulators

Your medium or large charity may currently submit financial reports to the state or territory regulator because it is:

  • an incorporated association
  • a cooperative, or
  • a charitable fundraising organisation.

If so, you may be able submit the same financial report to the ACNC. We will accept this financial report as meeting our requirements for the 2014, 2015, 2016 and 2017 reporting period.

Attention - Important information!

Please note: Upload the same financial report you previously provided to the state or territory regulator in the financial information section of the Annual Information Statement. Remember to select the state or territory where you submitted that financial report.

 

Attention - Important information!

Please note: There are streamlined reporting arrangements with some states and territories. Click on the state or territory for further information.

The ACNC will accept the financial reports from the types of charities listed* as follows:

State or territory Incorporated associations Co-operatives Charitable fundraising organisations
ACT ** Yes Yes Yes
NSW Yes Yes Yes
QLD Yes Yes Yes
SA** Yes Yes Yes
WA No, as reports in WA were not required prior to the establishment of the ACNC Yes Yes
VIC Yes Yes Yes
NT Yes Yes No, as reports not required in NT
TAS ** Yes Yes No, as reports not required in TAS

* If your charity is an incorporated association or co-operative AND a charitable fundraising organisation, submit the same report provided to your incorporating regulator (not the fundraising report). However, if your charity is a trust or is unincorporated, you can submit your fundraising report.Additionally, these transitional arrangements do not apply to companies limited by guarantee that submit their reports to state/territory fundraising regulators. Registered charities that are companies limited by guarantee must comply with all ACNC reporting requirements.
** There are streamlined reporting arrangements in these jurisdictions, which will affect your charity. Click on the state or territory for further information.

Find your state or territory regulator.

Read the Commissioner’s Policy Statement: Accepting other government reports.

More information

Related resources

External resources