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The ACNC's 2025 Annual Information Statement Hub includes a checklist to help you prepare and submit your charity’s Annual Information Statement.

You can also watch our webinar on the 2025 Annual Information Statement, which goes through the questions step-by-step.

Why charities need to complete the Annual Information Statement

All charities have ongoing obligations to maintain their ACNC charity registration, and completing the Annual Information Statement is an important part of meeting these obligations.

The information submitted through charities' Annual Information Statements contributes to improved charity transparency. It also helps us develop a greater understanding of the sector and reduce duplicated reporting.

Some information your charity provides in its Annual Information Statement will also appear on its Charity Register page. This information can make your charity's work more visible and can help you promote your charity's programs and activities to the many potential supporters that visit the Charity Register every day.

Checklist

This checklist provides a list of things you should do before you start your charity’s Annual Information Statement, as well as information you should have at hand as you complete it.

Before you start

Check your Charity Portal access

Make sure you can log in to the ACNC Charity Portal, and that you can see your charity name under the ‘My charities’ heading.

See our guidance if you need help accessing the Charity Portal.

In the Charity Portal, you can see when your charity’s next Annual Information Statement is due, and your past reporting information. You can also update other charity details.

Know your charity's size

Questions in the Annual Information Statement may vary depending on your charity’s size. Ensure you know its size so you can respond to the correct questions.

  • Small charities have an annual revenue less than $500,000. For small charities, the Annual Information Statement includes basic financial questions, and they can choose to submit a financial report, but generally this is not required.
  • Medium charities have an annual revenue between $500,000 and $2,999,999. For medium charities, the Annual Information Statement includes financial questions, and they must submit a financial report that is either reviewed or audited.
  • Large charities have an annual revenue of $3 million or more. For large charities, the Annual Information Statement includes financial questions, and they must submit an audited financial report.

For more information, see our guidance about charity size and reporting thresholds.

If a large bequest or donation – or similar one-off event – might result in your charity's size changing for just one reporting period, you can apply to have its former size recognised for that single reporting period. See our guidance on keeping your charity's size for more information.

Check your charity's reporting period

You can check your charity’s financial year end date on the Charity Register.

If the financial year end date listed for your charity on the Charity Register is incorrect, request a change through the Charity Portal.

Log in to the Charity Portal and click on your charity. Click on 'Manage reporting' and find the ‘Request a different reporting period’ option.

Complete the online form and then wait for the ACNC to confirm your charity’s different reporting period before starting the 2025 Annual Information Statement.

Confirm your charity's reporting is up to date

Before you start your charity's 2025 Annual Information Statement, ensure your charity has completed past Annual Information Statements.

View your charity's reporting history in the Charity Portal, in the ‘Manage reporting’ section.

Check your charity's Address For Service email

Your charity's Address For Service is the address to which the ACNC will send important notifications. We recommend your charity uses a general email address that multiple people have access to, rather than an individual’s personal email address.

For example, it is a good idea to use something like ‘info@yourcharityname.org.au’ and to give more than one person at your charity access to this account.

Doing this means that someone in your charity will still see emails from the ACNC if the main contact person is away or moves on from their role.

 Know who will complete the declaration

Before your charity can submit its Annual Information Statement, the person filling in the form needs to complete a declaration to confirm that they are authorised to sign on behalf of the charity, and that the information provided is true, correct and complete.

This declaration can be completed by:

  • a Responsible Person: A Responsible Person is a member of your charity's governing body – for example a board member, committee member or trustee. We accept that you are authorised to sign on behalf of the charity if you are one of its Responsible People.
  • an Authorised Person: An Authorised Person holds a position in the charity which gives them authority to sign (such as a chief executive officer, chief financial officer, company secretary or senior manager).
  • an agent: An agent is someone authorised by the charity to sign on behalf of the charity (for example, a lawyer or an accountant). The ACNC Act requires an agent to have written authorisation from the charity. See the ACNC's suggested agent authorisation form.
  • a lodging entity: The ACNC Act describes a lodging entity as another registered charity that can legally change the governing rules of the charity completing a form. One example might be that for religious charities, the denomination administration office may be able to change the charity's rules under canon law.

Involve your charity's Responsible People

ACNC Governance Standard 5 sets out the duties for a charity's Responsible People. These include acting with reasonable care and diligence and in the best interests of their charity, as well as ensuring the charity's finances are managed responsibly.

Responsible People should know when their charity's Annual Information Statement is due, and should be familiar with what their charity submits to the ACNC in its Annual Information Statement.

Check other reporting arrangements

There may be other reporting arrangements applicable to your charity.

Information you will need

See our 2025 Annual Information Statement Guide for more detailed information about each section of the Annual Information Statement.

Charity programs and activities

The 2025 Annual Information Statement asks for details about your charity's programs. To complete this section of your Annual Information Statement, have the following information ready:

  • each program's name, aims and what it does
  • each program's beneficiaries
  • each program's operating location or locations (these locations should be where the program's activities occur and won't necessarily be your charity's physical address or office location)
  • if possible, a website link where people can view more information about each program.

You can use the AIS Program Previewer to explore this section of the 2025 Annual Information Statement in more detail, as well as to practice your responses to program-related questions.

Information about your charity's programs will appear on the Charity Register. Providing as much information as you can about each of your charity's programs helps you showcase your charity’s work to prospective volunteers or donors.

Relevant financial documents

You will need to have handy certain financial information about your charity so you can complete the 2025 Annual Information Statement:

  • balance sheet or statement of financial position, and statement of profit or loss and other comprehensive income for the reporting period
  • medium and large charities with no transitional reporting arrangements must submit a financial report for the reporting period, including all of the following combined in a single document:

Extensive guidance on completing financial questions is available in the 2025 Annual Information Statement itself, and in the 2025 Annual Information Statement Guide. You can also learn more about financial reporting topics on our website.

Information about key management personnel and related party transactions

Key management personnel remuneration

Large charities will be asked to provide information about any remuneration provided to their key management personnel.

Key management personnel are a charity’s senior decision makers, such as Responsible People and other senior staff. For more information, see our guidance on reporting key management personnel remuneration.

Related party transactions

Small charities are only required to disclose reportable related party transactions.

Medium and large charities are required to disclose 'material' related party transactions in the Annual Information Statement and financial reports.

For more information, see our guidance on related party transactions.

Other information

Other information that can help you complete your charity's 2025 Annual Information Statement includes:

  • Funder/donor/grant acquittal reports, as well as project reports: These will help you answer questions in the Annual Information Statement about your charity’s programs and work, its beneficiaries, employees and volunteers.
  • Pay As You Go (PAYG) payment summaries: These will help you answer questions about your charity’s staff numbers.
  • Your charity’s annual report: This may help you detail your charity's programs, activities, and beneficiaries, as well as respond to questions about them.
  • Incorporated association number and fundraising licence number (if applicable). This information can be found via the relevant state or territory regulators.
  • A list of your charity's Responsible People: You can update your charity's Responsible People in the Annual Information Statement. You’ll need to provide their details, such as name, date of birth, contact information and position.