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 2026 Annual Information Statement |
| 1 July 2025 to 30 June 2026 | 31 January 20271 |
| 1 August 2025 to 31 July 2026 | 31 January 2027 |
| 1 September 2025 to 31 August 2026 | 28 February 2027 |
| 1 October 2025 to 30 September 2026 | 31 March 2027 |
| 1 November 2025 to 31 October 2026 | 30 April 2027 |
| 1 December 2025 to 30 November 2026 | 31 May 2027 |
| 1 January 2026 to 31 December 2026 | 30 June 2027 |
| 1 February 2026 to 31 January 2027 | 31 July 2027 |
| 1 March 2026 to 28 February 2027 | 31 August 2027 |
| 1 April 2026 to 31 March 2027 | 30 September 2027 |
| 1 May 2026 to 30 April 2027 | 31 October 2027 |
| 1 June 2026 to 31 May 2027 | 30 November 2027 |
1 For charities that report to a standard 1 July to 30 June financial year, the Commissioner extended the deadline to submit the 2026 Annual Information Statement to 31 January 2027.
You can check the due date for your charity’s Annual Information Statement on the ACNC Charity Register.
There may be circumstances beyond a charity’s control that prevent it from submitting the Annual Information Statement by the due date.
If this happens, the charity should contact our Advice team on advice@acnc.gov.au before the statement is due to request an extension.
The request should come from the charity’s Address For Service and should include:
detailed reasons for the delay, and
a reasonable alternative submission date.
Extension requests will be considered on a case-by-case basis. For small charities that are not required by the ACNC to submit a financial report, extension requests are generally not granted due to review or audit delays, unless it is required by the charity's governing document.
More information about applying for a deferral of time to submit the Annual Information Statement is available in our Commissioner's Policy Statement: Annual Information Statements, including examples of circumstances when an extension may be approved, and the ACNC considerations when approving extensions.
Incorporated associations
If an incorporated association is unable to submit their Annual Information Statement by the due date because they need to defer their annual general meeting (AGM), they should apply to their state or territory regulator for a deferral of their AGM first.
Once the AGM deferral has been approved, the charity can request an extension with the ACNC. Please include evidence of the approved AGM deferral.
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 2026, and it was registered with the ACNC on 5 April 2026, you can either:
- submit an Annual Information Statement that reports on the period 5 April 2026 – 30 June 2026 (2 months and 26 days), or
- submit an Annual Information Statement that reports on the period 5 April 2026 – 30 June 2027 (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).