This Commissioner’s Policy Statement sets out principles:

  • the Commissioner will consider when exercising the transitional discretion to accept reports given by a charity to another Australian government agency under an Australian law in place of the Annual Information Statements or annual financial reports required under the ACNC Act
  • the ACNC will apply both when negotiating access to these reports with other government agencies, and when receiving reports directly from charities which have already been provided to other government agencies.