The 2022 Annual Information Statement Hub contains links to information aimed at helping charities complete their 2022 Annual Information Statement.
Charities have an ongoing obligation to report to us, and completing the Annual Information Statement is an important part of meeting this obligation.
The information submitted through charities' Annual Information Statements contributes to improved charity transparency, helps us develop a greater understanding of the sector, and helps us reduce duplicated reporting.
Some information your charity provides in its Annual Information Statement will also appear on its Charity Register page.
This information – particularly information about charity programs - can make your charity's work more visible, providing an opportunity to promote programs and activities to the many potential supporters that visit the Charity Register every day.
To submit your charity's 2022 Annual Information Statement, log into the ACNC Charity Portal.
Changes to charity size thresholds for the 2022 Annual Information Statement and beyond
Charity size thresholds have changed for the reporting periods covered by Annual Information Statements in 2022 and beyond.
The table below outlines these threshold changes.
Charity size | Annual revenue thresholds for AISs 2022 and beyond | Audit/review requirement |
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Small | Less than $500,000 | Only have to complete their Annual Information Statement online. |
Medium | $500,000 to $2,999,999 | Financial report can be either reviewed or audited. |
Large | $3 million or more | Financial report must be audited |
Charities’ Responsible People should note the changed thresholds and whether their organisation’s reporting requirements for Annual Information Statements 2022 and beyond will change.
Resources and guidance
Below are links to resources and guidance materials to help you complete your charity's 2022 Annual Information Statement:
- The 2022 Annual Information Statement Guide – detailed explanations and support for each section of the 2022 Annual Information Statement.
- The 2022 Annual Information Statement Checklist – a summary of information you need to complete the 2022 Annual Information Statement, as well as a rundown of common mistakes and how to avoid them.
- The Program Previewer – a tool that allows you to practice your responses to programs-related questions in the 2022 Annual Information Statement.
- Best practice in annual financial report disclosures – guidance to help charities correctly disclose and report on government revenue in their annual financial reports.
- Our online learning program on completing the Annual Information Statement – a free course on how to complete the Annual Information Statement online, including step-by-step videos, instructions and useful links.
The ACNC produced two webinars during 2022 that focused on some key reporting changes that are reflected in the 2022 Annual Information Statement, including charity size thresholds, related party transactions and key management personnel remuneration:
- Changes to charity size and reporting thresholds
- Changes in reporting to the ACNC - key management personnel and related party transactions
Also, it is important charities are aware of any reporting requirements they may have to the ACNC that are based on the state or territory they may be incorporated in, or fundraise in. View more information on our red tape reduction efforts.
Icons used in the Annual Information Statement
Throughout the Annual Information Statement, there are a number of fields marked with specific icons. The information below will explain what these icons mean and how to interact with them.
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A red asterisk next to any question indicates that it is mandatory to provide a response to the question. |
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A blue search icon next to an answer field means your response needs to be verified. Click the blue search icon to do this. |
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Hovering over the question mark icon will display additional text to help you with your response. |
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Clicking on either the 'Save' or 'Next' buttons at the bottom of each page will save your progress. |
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To submit your charity's 2022 Annual Information Statement, complete the declaration on the 'Review and Submit' page of the online form, and then click the 'Submit' button in the bottom right-hand corner. Ensure you click on the 'Submit' button - if you do not do so, we will not receive your charity's completed Annual Information Statement. |
Feedback on the 2022 Annual Information Statement
We have compiled a short feedback survey to gain further insights on the 2022 Annual Information Statement and the guidance we have developed.
The survey only takes 10 minutes to complete, and we would value your responses once you have completed the 2022 Annual Information Statement.
It can be found at: www.surveymonkey.com/r/2022aissurvey.