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.
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, every year.
Submitting the Group AIS form
Approved reporting groups should also make sure to keep up to date with the correct process for submitting the Group AIS form.
The Group AIS submission process for 2019 is via email, and group lodgers are also advised to contact us as soon as is practicable via firstname.lastname@example.org if there are any material changes to your reporting group, as some changes may affect your reporting obligations.
Information about the 2020 Group Annual Information Statement
From next year, the Group AIS will be an online process. This process will replace the current spreadsheet-based method of submitting group AISs and will reduce the administrative burden on reporting groups.
The 2020 Group AIS will be the first Group AIS to go online. It will be available through the ACNC Charity Portal by January 2021.
For groups with a reporting period that ends between 30 June 2020 and 29 September 2020, the ACNC has extended the reporting due date to 31 March 2021.
Charities should ensure that they have access to the ACNC Charity Portal so they can submit their Group AIS online. If you have not used the Portal before, refer to our guidance on doing so.
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.
Meeting obligations to other agencies
Each charity remains responsible for meeting its reporting obligations to other agencies (for example, reporting to other state or government agencies).
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.
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 email@example.com if they are interested in submitting the financial reports for their charities via a secure file transfer process.