alert icon Please note, Annual Information Statements prior to 2017 are no longer available online. If your charity needs to complete one of these Annual Information Statements, contact the ACNC on 13 22 62 or via the enquiry form.

Contents

Section A: Charity information

This section of the Annual Information Statement is to make sure we have the basic information about your charity: its name, contact information and size.

Most of the questions in this section will be pre-filled for all charities completing their Annual Information Statement online through the ACNC Charity Portal.

1. Charity’s Australian Business Number (ABN)

This is an 11 digit number issued by the Australian Business Register. If you don’t know your ABN you can check it under your charity’s listing on the ACNC Charity Register.This answer will be pre-filled.

2. Charity’s name

Your charity's formal name as it appears on legal or other official documents.

alert icon This answer will be pre-filled.

3. Are there any other names your charity is known by?

Enter any other names your charity is known by, for example the trading name, business name or nicknames or acronyms.

4 a. What address do you want the ACNC to send all correspondence (your address for service)?

It is mandatory to provide an address for service (either an email, postal or street address). All of the address details, including the email address, will appear on your charity’s listing on the ACNC Register.

Address For Service email address

This is your charity's email. For example: inquiries@charity.org.au.

The ACNC will send correspondence to this email. We will always attempt to contact your charity by email, before trying other addresses.

alert icon Enter your charity’s email address.

Address

If your charity is registered with the Australian Securities and Investments Commission (ASIC), provide a physical address, the ACNC will pass this information on to ASIC to update the ASIC register. If your charity is not registered with ASIC, you can provide a postal address, such as a PO Box, instead.

alert icon Enter your charity’s address details.

4 b. Who do you want the ACNC to use as a primary contact (contact person) for your charity?

The contact person’s details will not appear on the ACNC Register. We will use the contact person’s details if we need to contact your charity and to confirm the contact person’s identity if they call to discuss the charity’s information over the phone.

When writing phone numbers include the area code, if applicable. For example, (02) 1234 1234. Mobile phone numbers are also acceptable. If the number is an overseas number include the country code with a plus sign, for example +42 3 234 567 33.

alert icon Enter your primary contact’s details.

5 a. What are your charity’s contact details?

These are the details the public can use to contact your charity. The addresses you provide in this section will appear as your charity’s contact details on the ACNC Register. It is best to provide a generic charity email address rather than a personal address.

alert icon Enter your charity’s address details.

6. What is the size of your charity based on its annual revenue for the 2016 reporting period?

Attention - Important information!It is very important that this answer is correct. Your charity’s reporting obligations to the ACNC, the amount of time your charity has to notify the ACNC of certain changes, and the amount of any administrative penalties that may apply vary for charities depending on their size.

The ACNC has three different charity size categories based on revenue for the reporting period. Revenue is what your charity earns in a year as a result of carrying out its ordinary activities. It is usually shown as one of the top line items in an income (profit and loss) statement.

Revenue can include grants (from government or other sources); donations, tithes, bequests or legacies; fees for provision of services; and sales of goods.

SizeRevenue for the 2016 reporting period
Small charitiesannual revenue is less than $250 000
Medium charitiesannual revenue is $250 000 or more but less than $1 million
Large charitiesannual revenue is $1 million or more

Calculate revenue using the relevant accounting standards issued by the Australian Accounting Standards Board. Australian Accounting Standards AASB 118 and AASB 1004 provide technical accounting detail on how to do this.

Accounting for good has a helpful online charity size calculator at www.accountingforgood.com.au/acnc-calculator.

Note: this tool may not be appropriate for all individual facts and circumstances. Charities should refer to the

Australian Accounting Standards and/or seek expert accounting advice about their individual circumstances.

More information about Charity Size and Revenue.

alert icon Select your charity’s size.

Basic Religious Charities

Questions 7a – 7e are to determine whether or not your charity is a ‘Basic Religious Charity’. Basic Religious Charities are a type of charity with the purpose of advancing religion and which meets five other requirements. Only a small number of charities that advance religion meet all of these requirements. More information on Basic Religious Charities.

7. Is your charity’s only registered purpose advancing religion?

When the ACNC registers a charity, we generally register it as a ‘subtype’. The subtype reflects the charity’s purpose or purposes. If your charity is registered with more than one subtype, answer ‘no’ to this question. More information about charity subtypes.

alert icon Select ‘yes’ or ‘no’.

If you answer ‘yes’ to this question, continue to 7 a.

If you answer ‘no’ to this question, skip to Section B.

7 a. Could your charity be registered as any other subtype of charity?

Many charities with the purpose of ‘advancing religion’ also have at least one other purpose, such as ‘advancing social or public welfare’.

Note: This question asks whether your charity could be registered as another subtype, even if you are not currently registered under another subtype or you haven’t applied for another subtype. More information about charity subtypes.

alert icon Select ‘yes’ or ‘no’.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7b.

7 b. Is your charity incorporated or registered under certain legislation?

Answer ‘yes’, if your charity is incorporated under any of the following legislation:

  • Corporations Act 2001 (Cth)
  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)
  • Companies Act 1985 (Norfolk Island)
  • Associations Incorporation Acts of any States and Territories (and Norfolk Island)

alert icon Select ‘yes’ or ‘no’.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7c.

7 c. Has the ACNC allowed your charity to report as part of a group?

To report as part of a group for a particular reporting period, you need to have applied to the ACNC and had the application to do so approved. More information on group reporting.

alert icon Select ‘yes’ or ‘no’.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7.d.

7 d. Is your charity (as a whole) endorsed as a deductible gift recipient (DGR) or does it operate a DGR fund(s), authority(ies) or institution(s) that had total revenue of $250 000 or more in the reporting period?

More information about Deductible Gift Recipients.

alert icon Select ‘yes’ or ‘no’.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7.e.

7 e. Has your charity received more than $100 000 in government grants in the current reporting period or in either of the previous two reporting periods?

This includes grants from local, state and federal governments.

alert icon Select ‘yes’ or ‘no’.

If you answered ‘yes’ to question 7 and ‘no’ to 7 a -7 e, your charity is a Basic Religious Charity and you do not need to complete Section D: Finance of the Annual Information Statement.

If you answered ‘yes’ to any of the questions between 7 a -7 e, your charity is not a basic religious charity and you must complete all sections of the Annual Information Statement.

More information about Basic Religious Charities.

Examples and more information about charity subtypes.

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Section B: Activities

8. Did your charity conduct any activities in the 2016 reporting period?

Activities include operations and programs undertaken, as well as the provision of funds or other support. Activities can be financial or non-financial. For example, developing a strategic plan, employing staff and doing administrative work are all activities.

The purpose of this question is to identify inactive charities. If you are unsure whether your charity conducted any activities, select ‘yes’.

alert icon Select ‘yes’ or ‘no’.

If you answer ‘no’, you must explain why your charity did not conduct any activities in the 2016 reporting period.

alert icon You may then skip to question 12.

If your charity will not conduct any future activities you may request that your charity's registration be revoked by completing Form 5A. If you apply for voluntary revocation of your charity's registration with the ACNC and the

ACNC agrees to it, the charity will no longer receive Commonwealth charity tax concessions or other registered charity benefits and it will be removed from the ACNC Register.

9. What were your charity’s main activities in the 2016 reporting period?

Your charity’s activities will be published on the ACNC Register. To better communicate to the public where your charity’s efforts are directed, select only your main activities.

Where possible, select your activities under the options provided rather than selecting ‘other’. If any main activities that your charity conducted are not listed, select ‘other’ and briefly describe them using a single word or phrase.

The following activities should not be listed as ‘other’.

Activity

Category under which to list this activity
ChildcareSocial services
Community ServicesEconomic, social and community development
Disability ServicesSocial services
Preschool
Early childhood education
Kindergarten
P&C Associations
Primary and secondary education*

*definition includes preschool organisations other than day care.

‘Other’ activities may include corporate and business activities such as investment activities, fundraising, marketing and strategic planning.

alert icon Select one main activity from the list. If required, you may select up additional main activities.

Do not select additional activities if they are not a primary part of your charity’s activities.

9 a. This question is for charities that undertake philanthropic and grant-making activities, including private and public ancillary funds, testamentary or will trusts, and income tax exempt trusts.

Estimate the percentage of your charity’s grant funding in the 2016 reporting period that was

a) for capacity building of the grant recipients

Capacity-building grants provide general support for the recipient but they are not for one particular program or project. For example, capacity-building grants could be for infrastructure, technology, staff training and development, or staff costs.

alert icon Enter the estimated percentage.

b) granted through a public or open application process, or similar

Usually any charity that meets the criteria can apply for grants through a public or open application process, which is communicated publicly, such as through a website. This does not include grants where only selected applicants were invited to apply, and excludes grants where a particular charity was directly approached with an offer of funding.

alert icon Estimate the percentage.

c) specifically for recipients in rural an regional Australia

Rural and regional areas are outside of state and territory capital cities.

alert icon Estimate the percentage.

d) part of multi-year grants

Multi-year grants provide a grant recipient with an agreed amount of funding spread over a number of years, as opposed to providing a one-off grant in a single year.

alert icon Estimate the percentage.

Note: the answers to these questions are not intended to add up to 100% and this is not an exhaustive list of grant types.

9 b. This question is for charities that undertake international activities.

What international activities did your charity undertake?

Transferring funds or goods overseas includes giving grants or goods directly to charities based overseas, or directly supporting individuals or groups overseas.

When a charity gives a grant or makes a donation to another organisation or charity in Australia who sends grants and donations to overseas beneficiaries, it is not directly undertaking international activities.

For example, when a charity donates to an overseas disaster appeal organised by another charity in Australia, it is not directly conducting international activities. However a charity that transfers donations directly to another charity based overseas, does conduct international activities

alert icon Select all that apply. If you select other, briefly describe the activity.

10. Where did your charity conduct activities during the 2016 reporting period?

Include the overseas countries where your charity has made grants or donations.

If your charity made donations to another Australian organisation/charity that is acting as an agent for your charity in sending money overseas, then you should record the countries for which the grant/donation was intended.

The more control your charity has over the money your charity gives to the Australian organisation/charity, then the more likely they are acting as an agent for your charity. For example, if your charity can recall the grants or donations, it has control.

You should refer to any agreements (if any) your charity may have in place with the Australian organisation/charity that has acted as your charity’s agent.

alert icon Select all overseas countries where your charity conducted operations/programs or provided funding directly or other support.

11. Describe how your charity's activities and outcomes helped to achieve your charity's purpose.

Explain how your charity's activities and outcomes helped to achieve your charity’s purpose.

Include information that will help people such as your charity’s donors, volunteers and the people your charity helps to understand how your charity uses your resources.

Limit your response to 3000 characters (including spaces). If this is not enough, you can include a link to your annual report at the end of your answer.

alert icon Explain how your charity’s activities and outcomes helped to achieve your charity’s purpose. You may be able to do this by summarising key points from your charity’s annual report.

12. Will your charity change or introduce any activities in the 2017 reporting period?

Is your charity planning to change activities or do anything differently next reporting period?

alert icon Select ‘yes’ or ‘no’.

If you select ‘no’, continue to question 13.

Explain the types of activities your charity intends to change or introduce during the next reporting period that are different to the 2016 reporting period.

alert icon Explain how your charity’s activities will change. Limit your response to 1,000 characters (including spaces).

13. Who was helped most by your charity’s activities in the 2016 reporting period?

Select either the general category, or specific categories that apply from the list. The specific categories are intended for charities that assist specific groups only.

If more than six boxes could be ticked, select the general category instead, as long as this would be largely representative of those helped most by your charity.

Most groups helped by charities will fit into one (or more) of the categories listed. If your charity helps a specific group not listed, select ‘other’ and describe the group.

alert icon If you select ‘other charities’ because your charity makes grants or donations to other charities, you should also select the groups that those charities support.

alert icon Select either the general category, or specific categories that apply.

14. This question is for charities that support people with disabilities.

In the next reporting period, does your charity intend to provide funded support and/or services to participants of the National Disability Insurance Scheme?

You can find out more about the NDIS, including the requirements for participants from www.ndis.gov.au.

alert icon Select ‘yes’, ‘no’ or ‘I don’t know’.

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Section C: Human resources

14 a. How many paid employees worked for your charity during the last pay period of the 2016 reporting period?

You might find this information in your annual report, organisational chart or Pay As You Go (PAYG) payment summaries. Generally:

  • Full-time employees work 35 hours or more per week
  • Part-time employees work less than 35 hours per week
  • Casual employees work any number of hours but do not get paid personal or holiday leave
  • Volunteers work any number of hours but do not get paid.

Enter the total number of paid employees, as well as the number of full-time, part-time and casual employees, where indicated.

14 b. How many unpaid volunteers worked for your charity during the 2016 reporting period?

Volunteers willingly give unpaid help, including their time, services or skills, to your charity. This includes unpaid board and committee members. A volunteer may have only volunteered for 1 hour or have been a full-time volunteer for the whole reporting period. One volunteer may undertake multiple roles.

alert icon Enter the total number of volunteers. If you are unsure of the exact number, use your best estimate.

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Section D: Finance

It is mandatory for all charities, except non-government schools and confirmed basic religious charities, to answer the questions in this section. The definition of basic religious charity is very specific, see your answers to question 7 if you are unsure whether your charity is a basic religious charity.

The questions in this section vary depending on the charity’s size, with additional information required from medium and large charities.

Basic Religious Charities and non-government schools

Does your charity want to provide financial information in the Annual Information Statement?

It is optional for basic religious charities to provide financial information.

If your charity is a non-government school and you answer ‘yes’, you will not be able to take advantage of the transitional arrangements with the Department of Education and Training, which mean that the financial questionnaires your charity provides to the Department of Education and Training will be accepted as meeting the

ACNC’s financial reporting requirements.

alert icon Select ‘yes’ or ‘no’.

alert icon If you select ‘yes’ continue with the financial questions. If you select ‘no’, skip to Section E.

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Finance questions for small charities only

The information in this section of the guide is tailored for small charities with annual revenue of less than $250 000.

If your charity has annual revenue of more than $250 000, see the finance guidance for medium and large charities.

When completing their Annual Information Statement, small charities:

  • can submit a financial report, but it is optional
  • can choose whether to use cash or accrual accounting, and
  • do not need to have their financial reports reviewed or audited for ACNC purposes.

Cash and accrual accounting

Small charities may use cash accounting, when preparing their financial reports, if they are:

  • not required to use accrual accounting under their governing documents (such as their rules, constitution or trust deed) or by any other government department or agency, or funding body
  • an organisation with a low turn-over and limited, low value assets and liabilities, few employees and a simple structure.

Difference between cash and accrual accounting

The main difference between cash accrual accounting is the timing of when revenue and expenses are recorded.

Cash accounting records revenue when the money is received and expenses when the money is paid out.Whereas, accrual accounting records revenue when it is earned and expenses when they are incurred.

Cash accounting only records when money changes hands, either when it is received or paid. It does not record payables and receivables. Accrual accounting records all transactions in the reporting period, when income is earned or expenses are incurred – this includes recording payables and receivables.

For example, a charity is told it will receive a regular monthly donation of $50, under the cash method, that amount is not recorded in the books until the donor hands the charity the money or the charity receives it in the bank account. Under the accrual method, the $50 is recorded as revenue immediately, even if the charity does not receive it right away. The same thing occurs for expenses. If your charity pays $6000 in wages each month, under the cash method, the amount is not added to the books until the charity pays the wages. However, under the accrual method, the $6000 expense is recorded in advance for each month.

More on cash and accrual accounting.

15. Did your charity use cash or accrual accounting in the 2016 reporting period?

alert icon Select ‘cash’ or ‘accrual’.

When you complete your Annual Information Statement online through the Charity Portal, some of the calculations for the financial questions will be done for you. Check that they match the amounts in your financial statement.

Income statement and balance sheet

Tips to complete the income statement and balance sheet

  • Check you are using financial statements from the 2016 reporting period. Make sure you provide amounts for all of the items that make up the total.
  • Use Australian dollars
  • Round up or down to the nearest dollar – do not use cents
  • Do not enter dollar signs, commas, or decimal points
  • If the value is $0, enter 0.
  • Include zeros to show thousands

Check that the amounts you enter match the totals in your financial report, if you have one.

Example income statement and balance sheet for small charities


Income statement

Revenue/receipts

a) Government grants

$X

b) Donations and bequests

$X

c) Other revenue/receipts

$X

d) Total revenue/receipts (a + b + c)

$X

e) Other income, if applicable

$X

f) Total income/receipts (d + e)

$X

Expenses/payments

g) Employee expenses/payments

$X

i) Grants and donations made for use in Australia

$X

j) Grants and donations made for use outside Australia

$X

k) Other expenses/payments

$X

I) Total expenses/payments (g + i + j + k)

$X

m) Net surplus/deficit (f - l)

$X

Balance sheet

t. Total assets

$X

y. Total liabilities

$X

z. Net assets/liabilities (t – y)

$X

Explanations for the line items in the income statement and balance sheet extract are below.

Income statement

Income/receipts

a. Government grants

A government grant is financial assistance provided by the government to the charity for a purpose, such as for the charity to provide goods or services to others in accordance with the terms of the grant.
Include grants your charity receives (and are receivable if you are using accrual accounting) from the

Commonwealth, state or territory, or a local government body in the 2016 reporting period. This includes general purpose grants as well as grants received under a contract with government to provide specified services.

Do not include:

  • payments made to the charity for goods or services delivered on behalf of the government or a government agency – this should be captured in all other revenue
  • gifts or investments – gifts should be captured in donations and bequest, investments should be captured in all other revenue
  • payment of compensation, benefit or entitlement (under legislation or a government program) – these payments should be captured in all other revenue
  • tax concessions or offsets – these amounts should be captured in all other revenue
  • other payments specified not to be a grant, for example a payment made under legislation that specifies it is not a grant – these amounts should be captured in all other revenue

For more information, see the National Standard Chart of Accounts (NSCOA).

Charities reporting under cash accounting should record the entire cash amount of the grant received regardless of any conditions and any amounts unspent.

alert icon Enter the total of all government grants your charity received in the reporting period.

If you received a one-off large grant from government (for instance, a grant provided to buy a building) and the inclusion of that grant will place your charity temporarily into a higher size classification than it would usually be in, and your charity is likely to return to its normal size in future years, you can submit Form 4D: Apply to keep charity size.

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. For example, it will not be a donation if the person giving money to the charity does so because they want entry to a special event.

Donations and bequests include

  • donations from:
    • public collections
    • fundraising
    • members (but not membership fees)
    • supporters
    • employees
    • philanthropic trusts and corporations
  • bequests and memorials
  • tax deductible donations and gifts from the public,
  • tax deductible donations from members, supporters and employees
  • non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, do not include raffle tickets, tickets to a fundraising event, sale of merchandise like pens or badges, charity auctions raffle tickets. Fundraising income can be included under c ‘all other revenue’.

For more information, see the National Standard Chart of Accounts (NSCOA).

alert icon Enter the total of all donations and bequests your charity received in the reporting period.

For charities reporting under cash accounting, you should only record actual cash receipts in relation to donations and bequests. If you are reporting under accrual accounting arrangements, in-kind donation or support will be valued at the same value your charity would have had to pay to receive that donation or support.

If you received a one-off large donation or bequest that places your charity into a larger charity size category, and your charity is likely to return to its normal size in future years you can submit Form 4D: Apply to keep charity size.

c. Other revenue/receipts

Other revenue/receipts may include:

  • fundraising income such as raffle tickets (sale of tickets)
  • income from lotteries and gaming
  • non-government grants
  • recoupments
  • memberships fees
  • other fees and charges
  • sponsorship and licencing fees
  • sale of goods
  • interest
  • rental income
  • dividends received

Do not include other comprehensive income (OCI). OCI is identified below the surplus/deficit line in a total comprehensive income statement, for example a revaluation of land or buildings owned by the charity (but not sold).

More information about revenue.

alert icon Enter the total of all other revenue/receipts your charity received in the reporting period.

d. Total revenue/receipts (a + b + c)

Ensure your charity’s total revenue matches the size of your charity.

  • Small: annual revenue less than $250,000
  • Medium: annual revenue of $250,000 to $999,999
  • Large: annual revenue of $1 million or more

alert icon This total is auto calculated from your charity’s government grants, donations and bequests, and other revenue/receipts.

e. Other income (for example, gains) if applicable

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss.
Other income may include:

  • gains (only when that form part of the surplus/deficit for the year) such as sale of an asset of your charity such as sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
  • forgiveness of a liability or debt
  • gains on foreign currency transactions

Do not include items already listed in a, b or c or OCI movements, such as items outside the surplus/deficit for the year.

alert icon If your charity has other income to report, enter the amount here.

More information about revenue and income.

f. Total income/receipts (d+e)

alert icon This total is auto calculated from your total revenue and other income.

Expenses/Payments

g. Employee expenses/payments

Employee expenses/payments include all salaries and wages paid (and payable if using accrual accounting) to all staff employed by your charity. This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation.

For more information, see the National Standard Chart of Accounts (NSCOA).

alert icon Enter the amount of employee expenses/payment.

i. Grants and donations made for use in Australia

Some charities, such as public and private ancillary funds or fundraising charities, or charities that grant scholarships, make grants to other charities, individuals or beneficiaries. If your charity made grants and donations for use in Australia, enter the amount here.

alert icon Enter the amount of grants and donations made for use within Australia.

j. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

  • sponsorship programs or projects that your charity manages
  • money, goods or services your charity has donated to sister organisations or main governing body overseas
  • indirectly sending money overseas, via another Australian organisation or charity.

If your charity has made a grant or donation for use outside Australia, list the country where the grant or donation was made in question 10.

alert icon Enter the amount of grants and donations made for use outside Australia.

k. Other expenses/payments

Other expenses/payments are those not already listed in g, i or j. These may include:

  • administration costs
  • agency temp staff
  • amortisation expense (loss due to the depreciation of a non-tangible asset)
  • auspicing/partnership fees
  • bad debts
  • bank charges
  • board/governance expenses, including governance activities such as travel and accommodation for meetings – exclude meets fees and directors fees as these come under employee expenses
  • cleaning and pest control
  • consultancy fees
  • cost of goods sold
  • costs directly associated with grant funds, if they are not already included in the income statement summary
  • credit card fees
  • entertainment costs
  • equipment hire/lease
  • fees and permits
  • fundraising and gaming expenses
  • interest expense
  • other depreciation
  • rent

For more information, see the National Standard Chart of Accounts (NSCOA).

l. Total expenses/payments (g+i+j+k)

alert icon This amount is auto calculated from your answers to g, I, j and k.

m. Net surplus/(deficit) (f - l)

alert icon This amount is auto calculated by subtracting your total expenses/payments (l) from your total income/receipts (f).

t. Total assets

Assets provide future benefits to a charity and include anything of commercial value that is controlled by your charity at the end of the reporting period.

This may include:

  • accounts receivable, less provision for doubtful debts (for charities that use accrual accounting)
  • accrued income (for charities that use accrual accounting)
  • cash float
  • cash in the bank
  • equipment, machinery, furniture
  • inventory on hand – such as stock held by your charity or as food or clothing held for distribution
  • investments such as shares
  • land and buildings owned by your charity
  • motor vehicles owned by your charity
  • other financial assets
  • petty cash
  • prepayments
  • short-term investments
  • undeposited funds

Assets should be recorded net of depreciation. This means the value recorded indicates the original value less any depreciation. If your charity has an asset register, you can refer to the total value of assets at the end of the reporting period.

Where appropriate, you can record the assets’ value at either the purchase price paid or the value provided by your insurance provider. You may need to refer to the accounting standards in order to arrive at an appropriate value of assets held.

y. Total liabilities

Liabilities are the future sacrifices of economic benefits to the charity – generally what it owes. It includes anything of identifiable value that is owed by your charity at the end of the financial year.

Liabilities may include

  • bank loans or mortgages
  • overdrafts like a bank overdraft
  • other credit used to fund the activities of your charity including the purchase of capital assets, inventory and the payment of general organisational expenses
  • accounts payable
  • employee entitlements (benefits/provisions)
  • ABN withholding tax payable
  • PAYG withholding payable
  • superannuation payable
  • salary sacrifice
  • hire purchase liability
  • lease liability
  • revenue and grants received in advance
  • GST owed to the government
  • credit card balances

If your charity reports under cash accounting it may exclude some items that would be included in accrual accounting such as changes in value of assets, accounts receivable or payable. However, you should still provide details of any assets and liabilities that you have recorded for your charity. Even if you use cash accounting, it is good practice to maintain records of your charity’s assets and liabilities.

Where valuations are used to determine the value of assets and liabilities, make sure they are accurate and keep evidence to show how the value was determined.

z. Net assets/liabilities (t-y)

alert icon This amount is auto calculated by subtracting your charity’s liabilities (y) from its net assets (t) and enter the amount here.

Financial reports

16.0 Financial Reports

It is optional for small charities to submit a financial report. If you choose to submit a financial report, it will generally include:

  • financial statements for the reporting period
  • notes to the financial statements
  • responsible persons’ declaration about the statements and notes (responsible entities' declaration) and
  • reviewer’s report/auditor’s report.

If your charity already prepares a financial report (for example, to acquit grants you have received), we encourage you to upload the report as a way of increasing your charity’s transparency on the ACNC Register. If you were required to have your charity’s accounts audited or reviewed (other than by the ACNC), we encourage you to upload the audit or review report as well.

Reporting to other regulators

Your charity may have already prepared a financial report to report to a state/territory regulator if it is an incorporated association, a cooperative or a charitable fundraising organisation. We encourage you to upload those financial reports, indicate what type of organisation your charity is and indicate the state or territory in which the other regulator is located.

Non-standard reporting periods

If you are uploading your charity’s financial report and it is not for 1 July 2015 to 30 June 2016, indicate the date range that your financial report covers.

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Finance questions – medium and large charities

If you received a one-off large donation or bequest that places your charity into a larger charity size category, and your charity is likely to return to its normal size in future years you can submit Form 4D: Apply to keep charity size.

15(a). Did your charity prepare a special purpose financial statements or general purpose financial statements?

If you are unsure, see our guidance below or our information on financial statements.

alert icon Select ‘special purpose’ or ‘general purpose’.

Special purpose and general purpose financial statements

The ACNC Regulations state that your charity’s financial reports and notes must:

  • meet applicable Australian Accounting Standards, and
  • provide a true and fair view of your charity’s financial position and performance.

Australian Accounting Standards stipulate three types of financial statements:

  • full ‘general purpose financial statements’
  • Reduced Disclosure Regime (RDR) general purpose financial statements, and
  • ‘special purpose financial statements.

To decide which type of financial statement your charity needs to prepare under the Australian Accounting

Standards, you must work out whether it is a ‘reporting entity’.

The Australian Accounting Standard AASB 1053 defines a ‘reporting entity’ as:

‘an entity in respect of which it is reasonable to expect the existence of users who rely on the entity’s general purpose financial statements for information that will be useful to them for making and evaluating decisions about the allocation of resources. A reporting entity can be a single entity or a group comprising a parent and all of its subsidiaries’.

If people use and rely on your charity's financial statements to help them make decisions (for example, about how to spend money) then your charity is most likely a reporting entity. Ultimately, whether your charity is a reporting entity or not will depend on a number of factors and the particular circumstances of your charity. Read our information on financial statements. Your reviewer or auditor may also assist in deciding whether your charity is a reporting entity.

If your charity is a reporting entity, it must submit a general purpose financial statement that complies with all applicable Australian Accounting Standards to the ACNC. The standards are issued by the Australian Accounting Standards Board (AASB) and provide ways of accounting for and presenting the financial information of your charity. Your charity can choose whether to report under a reduced disclosure regime (RDR), which allows significantly less disclosure in the notes to the financial statements.

If your charity is not a reporting entity, you can submit a special purpose financial statement to the ACNC, or you may choose to report using general purpose financial statements (or RDR general purpose statements).

For more information see our information on financial statements.

Important information

Special purpose financial statements must apply the following six accounting standards, as a minimum:

  • AASB 101, Presentation of Financial Statements
  • AASB 107, Statement of Cash Flows
  • AASB 108, Accounting Policies, Changes in Accounting Estimates and Errors
  • AASB 1031, Materiality
  • AASB 1048, Interpretation of Standards
  • AASB 1054, Australian Additional Disclosures.

For more information see our information on financial statements.

15(b) Is your financial report consolidated with more than one entity?

Consolidated groups of entities could include registered charities, non-registered not-for-profits and private businesses. If the registered charity is a reporting entity, in order to comply with Australian Accounting Standards, they need to prepare consolidated financial statements.

Accounting Standard AASB 10 Consolidated Financial Statements (AASB 10) provides guidance on whether an entity is controlled by another and is subject to preparing a consolidated financial report. AASB 10 also establishes the principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.

alert icon Select ‘yes’ or ‘no’.

alert icon Large charities must have their annual financial reports audited, and medium charities must have their annual financial reports audited or reviewed.

15(c)(i) Does the audit/review report, provided with the annual financial statements, include modified opinion/conclusion?

The auditor’s opinion or the reviewer’s conclusion on the financial statements will either be unqualified or modified. An unqualified or unmodified auditor’s opinion/conclusion effectively states the auditor believes the financial statements present a true and fair view, and are in accordance with accounting standards and relevant legislation.

Modified auditor’s opinions/conclusions are issued when the auditor believes the financial statements contain a material misstatement, or when the auditor is unable to obtain enough evidence to form an opinion/conclusion.

alert icon Select ‘yes’ or ‘no’.

15(c)(ii) What is the type of modified opinion/conclusion? ,

The three types of modified auditor opinions/conclusions are qualified, adverse and disclaimer of opinion. Please see Auditing Standards ASA 705 Modifications to the Opinion in the Independent Auditor’s Report for more information. Please see Auditing Standards on Review Engagement ASRE 2410 for more information

A qualified opinion/conclusion is when the auditor concludes that misstatements in the financial report are material, but not pervasive to the financial report; or the auditor is unable to obtain sufficient audit evidence on which to base the opinion, but concludes that the possible effects of undetected misstatements in the financial report could be material but not pervasive.

An adverse opinion/conclusion is when the auditor concludes that misstatements are both material and pervasive to the financial report.

A disclaimer of opinion is when the auditor is unable to obtain sufficient evidence on which to base an opinion, and the auditor concludes that the possible effects on the financial report of undetected misstatements could be material and pervasive.

15 d (i) Did your charity have any related party transactions?

A related party transaction is defined in AASB 124 Related Party Disclosures. A related party transaction is a transfer of resources, services or obligations between a charity and a related party regardless of whether a price is charged.

The following are related parties in relation to a registered charity:

  • a person that is connected to the charity, such as a responsible person or a close member of their family that has control or joint control of the charity;
  • an organisation that is connected to the charity and that has control or significant influence over the charity, such as a parent-entity of the charity
  • an organisation that the charity has control or significant influence over, such as a subsidiary-entity.
  • any organisation and the charity that are members of the same group (e.g. fellow subsidiaries)
  • a member or a close member of their family of the key management personnel of the charity i.e. those persons or individuals having authority and responsibility for planning, directing and controlling the activities of the charity, directly or indirectly, such as CEO, CFO or treasurers.
  • An associate (an entity over which the charity has significant influence) or joint venture (a joint arrangement whereby the charity with another entity/ies have joint control of the arrangements have rights to the net assets of the arrangement)

Related party transactions can include:

  • purchases, sales, donations : e.g. responsible persons’ donation to a charity
  • receipt of goods, services or property
  • leases
  • transfers of property including intellectual property
  • loans
  • guarantees
  • provision of employees on a paid or complementary basis.

More information on related parties.

15(d)(ii) Does your charity have documented policies or processes about related party transactions?

Conflict of interest (whether perceived or actual) may arise where a related party has an interest that may conflict with what is in the best interests of the charity. Where a responsible person has a perceived or actual interest with a related party, it may be difficult to demonstrate that you are meeting your responsible persons’ duty to act in the best interest of a charity.

By having a related party policy and/or procedure in place, charities reduce the risk that their decisions may be influenced by the interests of others, rather than the best interests of the charity. It may also help to ensure the transactions do not take place without approval by the charity’s responsible persons.

Transparency about these transactions helps to maintain and build trust and confidence in charities.

We recommend that charities have a related party transaction policy or process to carefully manage these transactions

More information on related party transactions.

alert icon Select ‘yes’ or ‘no’.

Income statement and balance sheet extract – medium and large charities

Tips to complete the comprehensive income statement and balance sheet extract

  • Check you are using financial statements from the 2016 reporting period. Make sure you provide amounts for all of the items that make up the total.
  • Use Australian dollars
  • Round up or down to the nearest dollar – do not use cents
  • Do not enter dollar signs, commas, or decimal points
  • If the value is $0, enter 0.
  • Include zeros to show thousands
  • Check that the totals in your financial statements match the amounts you enter

Example income statement and balance sheet for medium and large charities


Comprehensive income statement

Gross income

  • Government grants

$X

  • Donations and bequests

$X

  • All other revenue

$X

  • Total revenue (a + b + c)

$X

  • Other income

$X

  • Total gross income (d + e)

$X

Expenses

  • Employee expenses

$X

  • Interest expenses *

$X

  • Grants and donations made for use in Australia

$X

  • Grants and donations made for use outside Australia

$X

  • All other expenses

$X

  • Total expenses (g + h + i + j + k)

$X

  • Net surplus/deficit (f – l)

$X

  • Other comprehensive income, if applicable

$X

  • Total comprehensive income (m + n)

$X

Balance sheet

Assets

  • Total current assets

$X

  • Non-current loans receivable *

$X

  • Other non-current assets *

$X

  • Total non-current assets (q + r) *

$X

  • Total assets (p +s )

$X

Liabilities

  • Total current liabilities

$X

  • Non-current loans payable *

$X

  • Other non-current liabilities

$X

  • Total non-current liabilities (v + w) ^

$X

  • Total liabilities (u + x)

$X

z. Net assets/liabilities (t – y)

$X

* Line item applies to large charities only.
Explanations for the line items in the income statement and balance sheet extract are below.

Income statement

Gross income

a. Government grants

A government grant is financial assistance provided by the government to the charity for a purpose, such as for the charity to provide goods or services to others in accordance with the terms of the grant.

Include all grants your charity receives from the Commonwealth, state or territory, or a local government body in the 2016 reporting period. This includes general purpose grants as well as grants received under a contract with government to provide specified services.

Do not include:

  • payments made to the charity for goods or services delivered on behalf of the government or a government agency – this should be captured in all other revenue
  • gifts or investments – gifts should be captured in donations and bequest, investments should be captured in all other revenue
  • payment of compensation, benefit or entitlement (under legislation or a government program) – these payments should be captured in all other revenue
  • tax concessions or offsets – these amounts should be captured in all other revenue
  • other payments specified not to be a grant, for example a payment made under legislation that specifies it is not a grant – these amounts should be captured in all other revenue

For more information, see the National Standard Chart of Accounts (NSCOA).

alert icon Enter the total of all government grants your charity received in the reporting period.

If you received a one-off large grant from government (for instance, a grant provided to buy a building) and the inclusion of that grant will place your charity temporarily into a higher size classification than it would usually be in, and your charity is likely to return to the lower size in the next reporting period, you can submit Form 4D: Apply to keep charity size.

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. For example, it will not be a donation if the person giving money to the charity does so because they want entry to a special event.

Donations and bequests include

  • donations from:
    • public collections
    • fundraising
    • members (but not membership fees)
    • supporters
    • employees
    • philanthropic trusts and corporations
  • bequests and memorials
  • tax deductible donations and gifts from the public,
  • tax deductible donations from members, supporters and employees
  • non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, do not include raffle tickets, tickets to a fundraising event, sale of merchandise like pens or badges, charity auctions raffle tickets. Fundraising income can be included under c ‘all other revenue’.

For more information, see the National Standard Chart of Accounts (NSCOA).

alert icon Enter the total of all donations and bequests your charity received in the reporting period.

c. All other revenue

Other revenue/receipts may include:

  • fundraising income such as raffle tickets (sale of tickets)
  • income from lotteries and gaming
  • non-government grants
  • recoupments
  • memberships fees
  • other fees and charges
  • sponsorship and licencing fees
  • sale of goods
  • interest
  • rental income
  • dividends received

Do not include other comprehensive income (OCI) in your answers for line c ‘other revenue’ or line e ‘other income’. OCI is identified below the surplus/deficit line in a total comprehensive income statement, for example a revaluation of land or buildings owned by the charity (but not sold). If your charity has OCI to report, it can do so at line n.

More information about revenue.

alert icon Enter the total of all other revenue/receipts your charity received in the reporting period.

d. Total revenue (a+b+c)

alert icon This amount is auto calculated by adding up your government grants, donations and bequests and other revenue.

e. Other income

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss.

Other income may include:

  • gains (only when that form part of the surplus/deficit for the year) such as sale of an asset of your charity such as sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
  • forgiveness of a liability or debt
  • gains on foreign currency transactions

Do not include items already listed in a, b or c or OCI movements, such as items outside the surplus/deficit for the year.

You can record positive and negative amounts under ‘other income’. Most charities will only need to record positive amounts of other income. A negative amount may be used to capture negative amounts, by charities such as foundations or ancillary funds that manage an investment portfolio which is also the charity’s main operation, to capture negative amounts, such as unrealised losses from downward revaluations.

f. Total gross income (d+e)

alert icon This amount is auto calculated by adding up your total revenue and other income.

Expenses

g. Employee expenses

Employee expenses/payments include all salaries and wages, leave expenses and superannuation payable to all staff employed by your charity. This includes permanent, casual and temporary staff.

For more information, see the National Standard Chart of Accounts (NSCOA).

alert icon Enter the amount of employee expenses/payments.

h. Interest expenses

This question is for large charities only. Include interest paid relating to money your charity has borrowed.

i. Grants and donations made for use in Australia

Some charities, such as public and private ancillary funds or fundraising charities, or charities that grant scholarships, make grants to other charities, entities, individuals or beneficiaries. If your charity makes grants and donations for use in Australia, enter the amount here.

alert icon Enter the amount of grants and donations made for use within Australia.

j. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

  • sponsorship programs or projects that your charity manages
  • money, goods or services your charity has donated to sister organisations or main governing body overseas
  • indirectly sending money overseas, via another Australian organisation or charity.

If your charity has made a grant or donation for use outside Australia, list the country where the grant or donation was made in question 10.

alert icon Enter the amount of grants and donations made for use outside Australia.

k. All other expenses

Other expenses are those not already listed in g, h, i or j. These may include:

  • administration costs
  • agency temp staff
  • amortisation expense (loss due to the depreciation of a non-tangible asset)
  • auspicing/partnership fees
  • bad debts
  • bank charges
  • board/governance expenses, including governance activities such as travel and accommodation for meetings – exclude meets fees and directors fees as these come under employee expenses
  • cleaning and pest control
  • consultancy fees
  • cost of goods sold
  • costs directly associated with grant funds, if they are not already included in the income statement
  • credit card fees
  • entertainment costs
  • equipment hire/lease
  • fees and permits
  • fundraising and gaming expenses
  • interest expense
  • other depreciation
  • rent

For more information, see the National Standard Chart of Accounts (NSCOA).

l. Total expenses (g + h + i + j + k)

alert icon This amount is auto calculated by adding up your answers for g, h, i, j and k.

m. Net surplus/(deficit) (f – l)

alert icon This amount is auto calculated by subtracting your total expenses/payments (l) from your total gross income (f).

n. Other comprehensive income, if applicable

Other comprehensive income (OCI) is identified below the surplus/deficit line in a total comprehensive income statement, for example a revaluation of land or buildings owned by the charity (but not sold).

alert icon If your charity has OCI, enter the amount here.

o. Total comprehensive income (m + n)

alert icon This amount is auto calculated by adding your net surplus/deficit and OCI.

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Balance Sheet

Assets

Assets provide future benefits to the charity and include anything of identifiable value that is owned by your charity at the end of the reporting period.

Assets are generally ‘current assets’ if they are expected to be realised, sold or consumed within a twelve month period from the end of the reporting period.

Current assets may include:

  • cash at bank (restricted and unrestricted)
  • petty cash
  • cash float
  • undeposited funds
  • short-term investment
  • prepayments
  • accrued income
  • other financial assets
  • accounts receivable, less provision for doubtful debts
  • rental debtors accounts receivable, less provision for doubtful rental debtors
  • other debtors, less provision for doubtful debts
  • inventory on hand – such as stock held by your charity or as food or clothing held for distribution.

p. Total current assets

alert icon Enter the total of current assets.

q. Non-current loans receivable

This question is for large charities only. Non-current loans include loans receivable by the charity from other entities, in the period beyond 12 months from end of the financial year.

r. Other non-current assets

This question is for large charities only. Other non-current assets usually relate to fixed assets such as land and buildings but can also include other items expected to be realised, sold or consumed more than 12 months from the end of financial year.

If your charity intends to settle the sale of an asset that would normally be considered a non-current asset, within no more than 12 months from the end of the reporting period, then it may be more appropriate to classify it as a current asset.

Other non-current assets may include, but are not limited to:

  • long-term investments and other financial assets that is not trading stock
  • land
  • accounts receivable not realised within the next twelve months from the end of the reporting period, less provision for doubtful debts
  • loans receivable not realised within the next twelve months from the end of the reporting period
  • rental accounts receivable not realised within the next twelve months from the end of the reporting period, less provision for doubtful rental debtors
  • buildings, less accumulated depreciation of buildings
  • plant and equipment, less accumulated depreciation of plant and equipment
  • rental property furniture and fittings, less their accumulated depreciation
  • motor vehicles, less their accumulated depreciation

Total non-current assets

alert icon This amount is auto calculated, q + r for large charities.

Total assets (p+s)

alert icon This amount is auto calculated, p + s.

Liabilities

Liabilities are the future sacrifices of economic benefits to the charity – generally, what it owes. It includes anything of identifiable value that is owed by your charity at the end of the financial year.

u. Total current liabilities

Liabilities are generally ‘current’ if they are expected to be paid within 12 months from the end of the financial year.

Current liabilities may include, but are not limited to:

  • accounts payable
  • accrued expenses
  • loans payable
  • payables – other
  • GST payable, less GST receivable
  • employee entitlements (benefits/provisions)
  • ABN withholding tax payable
  • PAYG withholding payable
  • superannuation payable
  • salary sacrifice
  • hire purchase liability
  • lease liability
  • revenue received in advance
  • grants received in advance
  • grants payable to government departments

v. Non-current loans payable

alert icon This question is for large charities only.

Non-current loans should include loans payable by the charity to other entities in the period beyond 12 months from end of the financial year.

w. Other non-current liabilities

alert icon This question is for large charities only.

Other non-current liabilities relate to balances that are expected to be settled beyond a 12 month period from the end of the financial year. If a liability that would normally be included as non-current is likely to be repaid within the next 12 months from the reporting period, it may be more appropriate to list it as current.

Other non-current liabilities include:

  • hire purchase liability
  • lease liability
  • employee entitlements (benefits/ provisions)
  • loans payable not likely to be repaid in the next 12 months

x. Total non-current liabilities

alert icon Enter the total of non-current liabilities.

y. Total liabilities (u+x)

alert icon Total liabilities, u + x, is auto calculated.

z. Net assets/liabilities (t-y)

alert icon Total net assets/liabilities, t – y, is auto calculated.

Financial reports – medium and large charities

Medium and large charities must submit a financial report for the reporting period.

The financial reports must include:

  • a statement of profit or loss and OCI
  • a statement of financial position
  • a statement of changes in equity
  • a statement of cash flows
  • notes to the financial statements
  • a signed and dated responsible persons’ declaration about the statements and notes
  • a signed and dated reviewer’s report/auditor’s report (for medium charities)
  • a signed and dated auditor’s report (for large charities).

Review and audit of financial reports

A large charity must have its financial report audited and submit the financial report and auditor’s report to the ACNC.

Medium sized charities can choose to have it reviewed or audited unless the charity:

  • must have audited financial reports under other requirements, for example under your charity’s governing documents or a funding agreement, or
  • has received a written notice from the ACNC Commissioner stating that it must provide audited reports.

When an audit is undertaken it must be by a registered company auditor, unless the charity comes under the transitional reporting provisions and has another type of auditor in accordance with the relevant state or territory law.

Reviews for medium sized charities can be done by:

  • a registered company auditor
  • an audit firm
  • an authorised audit company
  • a current member of a relevant professional body (such as a member of the CPA Australia, Institute of Chartered Accountants Australia or Institute of Public Accountants).

More information on the difference between reviewed and audited financial reports.

16. Financial reports

alert icon Upload your signed financial reports and ensure they include:

  • a statement of profit or loss and other comprehensive income
  • a statement of financial position
  • a statement of changes in equity
  • a statement of cash flows
  • notes to the financial statements
  • a signed and dated responsible persons’ declaration about the statements and notes
  • a signed and dated reviewer’s report/auditor’s report (for medium charities)
  • a signed and dated auditor’s report (for large charities).

This requirement is optional for small or exempt charities.

If your financial report is not 1 July 2015 to 30 June 2016 provide the date range that your financial report covers, for example 01/01/2016 (dd/mm/yyyy) to 31/12/2016 (dd/mm/yyyy)

Reporting to other regulators

Some charities may already submit financial reports to the state or territory regulator because it is:

  • an incorporated association
  • a cooperative, or
  • a charitable fundraising organisation.

If so, you can submit the same financial report to the ACNC. We will accept this financial report as meeting our requirements for the 2016 reporting period. If you choose to do this, you must answer questions 16a, 16b and 16c.

If your charity is an incorporated association or co-operative and a charitable fundraising organisation, submit the same report provided to your incorporating regulator (not the fundraising report). However, if your charity is a trust or is unincorporated, you can submit your fundraising report.

Transitional reporting arrangements also apply to Indigenous corporations and non-government schools. Read more information read on transitional reporting arrangements at acnc.gov.au/transitionalreporting.

16(a) Have you submitted this financial report to a state/territory regulator?

If you reported to a state or territory regulator because your charity is an incorporated association, a cooperative or a charitable fundraising organisation, we have transitional arrangements in place to accept those financial reports.

16(b) Where did you submit your financial report?

alert icon Select the states and territories where you submitted your financial report.

16(c) Why did you have to submit this financial report?

For the ACNC to apply the transitional reporting arrangements we need to know whether your charity submitted its financial report to another regulator because it is an incorporated association, a cooperative, or a charitable fundraising organisation.

alert icon Select the appropriate option, My charity is… ‘an incorporated association’, ‘a cooperative’ or ‘a charitable fundraising organisation’.

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Section E – Other obligations

You have an obligation to notify the ACNC of changes to your charity’s details, including responsible persons and governing documents.

Governing documents

A governing document is a legally enforceable document that governs the way that a charity was established or how it operates. It will usually include your charity’s purpose, activities and processes. Examples include trust deeds, articles of association, rules, rule books, an Act of Parliament that establishes the charity, charters and constitutions.

Read more about governing documents.

Responsible persons

Responsible persons are members of your charity’s governing body such as directors, committee members or trustees (called ‘responsible entities’ under the ACNC Act). Read more about Responsible Persons.

Notifying the ACNC of changes to governing documents and responsible persons

You should update your governing document as soon as you reasonably can, to make sure that your information on the ACNC Register is up to date and accurate. When a charity is aware of a change to its governing document or responsible persons, the ACNC Act requires the charity to notify the ACNC of the change (and provide the updated document) no later than:

  • 28 days (medium and large charities), or
  • 60 days (small charities)

If you are updating your charity's governing document, double check that it is the most current version and remove (cross or black out) any personal details about your charity's responsible persons.

You can update these changes through the Charity Portal.

Charity subtypes

When the ACNC registers a charity, we register it under one or more ‘subtypes’ of charity. These subtypes reflect the charity’s purpose, for example advancing health or advancing education. Your charity’s listing on the ACNC Register will include its subtype or subtypes, under 'Registration Details', 'Entity Subtype'.

If your charity’s purpose has changed, or expanded, you may need to change your charity’s subtype. You can do this through the Charity Portal.

For examples and more information about charity subtypes.

17. Are your governing documents, responsible persons’ details and registered subtypes current and accurate on the ACNC register?

alert icon Select ‘yes’ or ‘no’.

It is a requirement to keep this information up to date. If you select ‘no’ we will send you a reminder to update your information.

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Section AF – Ancillary funds

This section of the Annual Information Statement is only for ancillary funds. If your charity is not an ancillary fund, this section will not appear when you are completing your Annual Information Statement online.
Completing this section of the Annual Information Statement replaces the requirement to lodge a separate Australian Taxation Office (ATO) ancillary fund return for 2016. The information is not for publication and it will be forwarded to the ATO only.

For detailed guidance on how to complete this section, see the ATO’s guidance at www.ato.gov.au/Forms/Ancillary-fund-return-instructions-2016.

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Section G – Declaration

The information in this section will not be published on the ACNC Register.

Before you sign the Annual Information Statement

  • make sure you have answered all questions correctly. It is a serious offence to give false or misleading information. Penalties may be imposed.
  • Make sure you can sign the Annual Information Statement on behalf of the charity and select the category.
  • read the privacy statement below.

When you sign the Annual Information Statement, you declare that the information provided, including any documents submitted with the Annual Information Statement, is true and correct.

18.00- 18.07 Who is the person signing this declaration?

alert icon Enter your details, as the person filling out the Annual Information Statement

18.08 Select the declaration relevant to you

alert icon Select the category that describes who you are in relation to the charity:

  • a responsible person is a member of your charity’s governing body, such as a board or committee member or trustee. We accept that you are authorised to sign on behalf of the charity if you are a responsible person of the charity.
  • 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 authorised by the charity to sign this form (such as a lawyer or an accountant). The ACNC Act requires an agent to have written authorisation from your charity. See the ACNC's suggested agent authorisation, or
  • a lodging entity is another registered charity that can legally change the governing rules of the charity in relation to the topic covered by the form (for example, for religious charities, the denomination administration office may be able to change the charity’s rules under canon law).

Sign and submit the declaration

Make sure you have answered all the relevant questions correctly and read the privacy statement before you sign and date this page. An incomplete statement may delay processing and we may ask you to complete a new statement.

If you are ready to lodge your Annual Information Statement online, click on the 'Submit' button at the bottom of this page. After you submit, a confirmation screen will appear and you will receive an email to confirm successful lodgement.

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More help

If you require more help completing your charity’s Annual Information Statement, contact the ACNC Advice Services team for assistance on 13 ACNC (13 22 62) or advice@acnc.gov.au.