Charities have an ongoing obligation to report annually to the ACNC by submitting Annual Information Statements (AIS).

Generally, all charities must submit their AIS within six months from the end of their reporting period. Find out more on when your charity must report to the ACNC.

Failing to submit your AIS on time

The ACNC reminds charities to submit their AIS in a number of ways. These include:

  • reminder letters to each charity prior to their due dates,
  • reminders via the ACNC Commissioner’s Column and in other media,
  • warning letters to charities if their AIS due date passes

If your charity does not submit its AIS, and takes no action to try to do so, the ACNC will:

  • issue penalty notices if we find your charity is deliberately not meeting its obligation to report, and/or
  • publish a statement that your charity’s AIS is overdue on the ACNC Charity Register. This will appear on your charity’s Register entry if it fails to submit for more than six months after the due date.

When your charity submits its AIS, its Charity Register details will be updated, and the overdue statement will be removed.

If your charity does not submit an AIS for two or more years - becoming what we term a 'double defaulter' - the ACNC will move towards revoking its registration. This will result in the Australian Taxation Office removing your charity’s entitlement to charity tax concessions.

Penalties

Charities become liable for penalties from the first date their AIS is overdue. Penalties can increase the longer a charity's AIS is overdue.

Charity size
Minimum penalty (less than 28 days overdue)
Maximum penalty (more than 112 days overdue)

Small charity (annual revenue less than $250,000)

$222

$1100

Medium charity (annual revenue in excess of $250,000, but less than $1 million)

$444

$2220

Large charity (annual revenue $1 million or more)

$1110

$5550

If a charity is no longer operating

If your charity has wound up or is no longer operating, you must let us know by applying to have your charity’s registration revoked by completing and submitting an application to revoke your charity's registration via the ACNC Charity Portal.

Before applying to cancel your charity’s registration, you must submit your most recent AIS. If you do not do so, your charity will have to explain why when you apply to cancel your registration.

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