The ACNC has transitional reporting arrangements in place with several government agencies.
These arrangements aim to reduce the reporting burden on charities that report to other agencies, and can also give charities extra time to comply with streamlining arrangements being implemented by the ACNC and other agencies.
Charities that are incorporated as companies by or registered with the Australian Securities and Investments Commission (ASIC) have many of their notification and reporting obligations to ASIC replaced by obligations to the ACNC. This is not a transitional arrangement.
Office of the Registrar of Indigenous Corporations (ORIC)
Indigenous corporations registered with ORIC are not required to submit an Annual Information Statement or financial reports with the ACNC. Charities must continue to comply with ORIC's reporting obligations, unless otherwise notified.
The ACNC works in partnership with ORIC. The arrangement we have allows Indigenous corporations to continue to operate and report to ORIC as they have always done, without the burden of having to report separately to the ACNC.
The information you provide to ORIC is provided to the ACNC so that we can update your charity’s details on the ACNC Register.
Read more about ORIC-registered charities.
Department of Education, Skills and Employment (DESE)
If your non-government school submits a financial questionnaire to DESE, you do not have to provide financial information directly to us for the 2014 to 2024 reporting periods.
We will accept the financial information lodged with DESE (including the financial report collected by DESE for reporting periods 2016 and beyond) as meeting the requirements set out in the ACNC Act to fulfil the financial reporting obligation in the Annual Information Statement (AIS).
Read more about the obligations of non-government schools.
Australian Taxation Office (ATO)
Prior to the 2016 reporting period, charities that were ancillary funds were required to submit an ancillary fund return to the ATO and an AIS to the ACNC.
Since 2016, the majority of these funds have only been required to submit the AIS. The ATO contacts funds that still need to submit an ancillary fund return.
Read more about private and public ancillary funds.
Reporting to state or territory regulators
One of the ways that we reduce red tape across the sector is by working with state or territory regulators to allow charities to directly report to the ACNC through a streamlined reporting arrangement.
Where there is no streamlined reporting arrangement, some medium and large charities may still be required to submit financial reports to their state or territory regulator because they are:
- an incorporated association
- a cooperative, or
- a charitable fundraising organisation.
In this situation, until the ACNC has a streamlined reporting arrangement in place with that state or territory regulator, these charities can submit the same financial report to the ACNC. We will accept this financial report as meeting our requirements from the 2014 to 2024 reporting periods.
Most charities that are incorporated associations are no longer required to submit their financial report directly with their state or territory regulator and are able to submit once to the ACNC.
If your charity is still required to submit to your state or territory regulator, you should upload the same financial report you provided to the state or territory regulator when requested to do so in the financial information section of the AIS. Remember to select the state or territory where you submitted that financial report.
Charities that are incorporated as companies by ASIC should not participate in these transitional arrangements and must fully comply with all ACNC reporting requirements.
Streamlined reporting arrangements
The ACNC has streamlined reporting arrangements with a number of states and territories. Read more about streamlined reporting arrangements on our Red Tape Reduction page.
Where we have streamlined reporting arrangements, we provide charities with two years of ‘transitional reporting relief’ before they are required to meet all of our financial reporting requirements.
Where a streamlined reporting arrangement is not yet in place, the ACNC will accept the financial reports from the types of charities listed1 as follows:
|State or territory||Incorporated associations||Cooperatives||Charitable fundraising organisations|
(Reports not required in WA)
(Reports not required in NT)
(Reports not required in Tas)
1 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. Also, these transitional arrangements do not apply to companies limited by guarantee that submit their reports to state/territory fundraising regulators. Registered charities that are companies limited by guarantee must comply with all ACNC reporting requirements.
2 There are streamlined reporting arrangements in these jurisdictions which will affect your charity. Click on the state or territory for further information.
Find your state or territory regulator.