Group reporting

Your charity can report as a group in one of two ways:

  • joint reporting – when your charity, as part of a group of registered charities, submits one Annual Information Statement (AIS) and one financial report (if applicable), and
  • collective reporting – when your charity, as part of a group of registered charities, submits one or more Annual Information Statement or financial report on another basis (for example, according to types of activities).

You must apply to the ACNC for joint or collective reporting. We will consider your application against a number of factors (such as the public interest in transparency and accountability, or our ability to assess compliance) as part of the decision process.

To apply for group reporting, use Form 4B: Request group reporting.

Log in to the Charity Portal to submit the Group Annual Information Statement.

For more information, refer to the Commissioner’s Policy Statement: Group Reporting – Joint and Collective.

Group reporting conditions

Charities that are approved for group reporting must adhere to certain group reporting conditions.

Reporting groups will also be subject to annual reviews, and where a reporting group fails to comply with any relevant conditions, we may remove the approval to report as a group.

As group reporting conditions are subject to change, reporting groups should review the group reporting conditions when preparing the Annual Information Statement each year.

Charity size and group reporting

If your charity is part of a reporting group, the size of the reporting group is:

  • large if one or more of the charities in the group is large
  • medium if one or more of the charities in the group is medium and none is large, or
  • small if none of the charities in the group are medium or large.

Bulk lodgement

Bulk lodgement is the process that allows you to submit more than one Annual Information Statement on behalf of multiple registered charities on a single form.

This is common for organisations such as a corporate trustees administrating multiple trusts, or a denomination administration office for multiple religious charities.

If you want to report using bulk lodgement, contact us on 13 22 62 or at

Submitting the Bulk AIS form

The current process for submitting the Bulk AIS is via email.

Bulk lodgers should note that we offer bulk submission to reduce the administrative burden for charities. The option to submit the AIS via the bulk submission process therefore comes with the expectation that the Bulk AIS form will be submitted on time. If a bulk submission is late, we may not be able to offer the option in the future.

Uploading multiple financial reports

Approved bulk lodgers should contact us via if they are interested in submitting the financial reports for their charities via a secure file transfer process.