Registered charities have an obligation to report annually to the ACNC.
This involves submitting an Annual Information Statement (AIS), and an annual financial report (for medium and large sized charities). Charities must meet these reporting requirements, as well as other obligations, in order to retain their registration with the ACNC.
Generally, all charities must submit their Annual Information Statement within six months of the end of their reporting period. Find out more about when the Annual Information Statement is due.
This guidance explains the actions the ACNC can take if your charity fails to submit its Annual Information Statement, as well as outlining the ways the ACNC helps your charity to complete and submit its Annual Information Statement in a timely manner.
How we help charities complete and submit their Annual Information Statement
The ACNC reminds charities to submit their Annual Information Statement in numerous ways. These include:
- reminder letters to each charity prior to their due date
- reminders via the ACNC's monthly e-newsletter, The Charitable Purpose, and in other media
- warning letters to charities if their Annual Information Statement due date passes.
We send this correspondence directly to the charity’s Address For Service – its official email or physical address.
In addition, the ACNC compiles extensive guidance and education materials to help charities understand and comply with their obligation to complete and submit their Annual Information Statement.
Guidance material available on the ACNC website includes:
- the Annual Information Statement Hub - links to information aimed at helping charities complete their Annual Information Statement
- the Annual Information Statement Guide - detailed explanations and support for each section of the Annual Information Statement
- the Annual Information Statement Checklist - a summary of information needed to complete the Annual Information Statement, as well as a rundown of common mistakes and how to avoid them
- various webinars on topics related to charities' reporting obligations
- clear information on the Annual Information Statement due dates.
Failure to submit your charity's Annual Information Statement on time
If your charity does not submit its Annual Information Statement on time, and takes no action to try and do so, the ACNC will publish a notice on your charity’s entry on the Charity Register that the reporting is overdue. This will appear on the Register if the charity fails to submit the required reporting for more that six months after the due date.
When your charity submits its Annual Information Statement, its Charity Register details will be updated, and the overdue statement will be removed.
We may also issue penalty notices if we find that your charity is deliberately not meeting its obligation to report.
If your charity does not submit an Annual Information Statement for two or more years, the ACNC will move towards revoking its registration. We refer to charities that do not submit an Annual Information Statement for two or more years as 'double defaulters'. See our guidance about revoking the registration of 'double defaulter' charities for more information.
Having your charity's registration with the ACNC revoked will also result in the Australian Taxation Office (ATO) removing your charity's entitlement to charity tax concessions.
Charities become liable for penalties from the first day that their Annual Information Statement is overdue, and can increase the longer the reporting is overdue.
|Charity Size||Minimum penalty (less than 28 days overdue)||Maximum penalty (more than 112 days overdue)|
|Small||1 penalty unit||5 penalty units|
|Medium||2 penalty units||10 penalty units|
|Large||5 penalty units||25 penalty units|
See our Commissioner's Interpretation Statement: Penalties for failing to lodge documents on time for more information, and our guidance about penalties for the current value of a Commonwealth penalty unit.
Your charity must let us know if it has wound up or is no longer operating.
To do so, log in to the ACNC Charity Portal and complete the application to revoke your charity's registration. Before completing this application to revoke, your charity must submit Annual Information Statements for each full financial year it was registered.