If your charity has an overdue Annual Information Statement, you must submit it immediately in the Charity Portal.
The Annual Information Statement is due at different times for different charities. The due date depends on a charity's reporting period.
A charity's Annual Information Statement and financial report (if required) must be submitted within six months of the end of the charity’s reporting period.
The two most common reporting due dates are:
- 31 December for charities that report to a standard financial year (1 July to 30 June)
- 30 June for charities that report to a calendar year (1 January to 31 December).
Use the table below as guide to Annual Information Statement due dates. These dates apply to individual charities as well as ACNC-approved reporting groups.
| Charity reporting period | Due date for the 2024 Annual Information Statement |
| 1 July 2023 to 30 June 2024 | 31 January 20251 |
| 1 August 2023 to 31 July 2024 | 31 January 2025 |
| 1 September 2023 to 31 August 2024 | 28 February 2025 |
| 1 October 2023 to 30 September 2024 | 31 March 2025 |
| 1 November 2023 to 31 October 2024 | 30 April 2025 |
| 1 December 2023 to 30 November 2024 | 31 May 2025 |
| 1 January 2024 to 31 December 2024 | 30 June 2025 |
| 1 February 2024 to 31 January 2025 | 31 July 2025 |
| 1 March 2024 to 28 February 2025 | 31 August 2025 |
| 1 April 2024 to 31 March 2025 | 30 September 2025 |
| 1 May 2024 to 30 April 2025 | 31 October 2025 |
| 1 June 2024 to 31 May 2025 | 30 November 2025 |
1 For charities that report to a standard 1 July to 30 June financial year, the Commissioner extended the deadline to submit the 2024 Annual Information Statement to 31 January 2025.
You can check the due date for your charity’s Annual Information Statement on the ACNC Charity Register.
Different reporting periods
The standard ACNC reporting period is the financial year, 1 July to 30 June.
If your charity uses a different reporting period (also called a substituted accounting period), you need to formally request to use this for the charity's Annual Information Statement, and the request needs to be approved by the ACNC.
You only need to request a different reporting period once. You do not need to submit a new request each year.
You can request a different reporting period in the ACNC Charity Portal.
Information for newly registered charities
If your charity was registered within three months of the end of its reporting period, there are two options for submitting an Annual Information Statement. Either:
- submit an Annual Information Statement that reports on the time left in the charity’s current reporting period (which would be three months or less), or
- wait until the next reporting period and submit an Annual Information Statement that reports on the 12-15 months that the charity has been registered.
For example, if the end of your charity’s reporting period is 30 June 2022, and it was registered with the ACNC on 5 April 2022, you can either:
- submit an Annual Information Statement that reports on the period 5 April 2022 – 30 June 2022 (2 months and 26 days), or
- submit an Annual Information Statement that reports on the period 5 April 2022 – 30 June 2023 (14 months and 26 days).
If you choose to report for three months or less:
- the financial information you provide can be for the full year or for just the period the charity has been operating
- the charity will be able to report a standard 12-month period in the following year.
If a charity was operating prior to its registration date, we will accept financial information for that entire reporting period (even though the charity was only registered for part of it).