This guide covers the reporting and other obligations of incorporated associations that are registered charities, and explains when incorporated associations need to contact the ACNC or Access Canberra. This page also has information about cooperatives and other legal structures, tax concessions, and other obligations that charities may have.

See our guidance about ongoing obligations to the ACNC for information about the requirements that all charities must meet to remain registered.

Some charities in the Australian Capital Territory (ACT) are incorporated under the Associations Incorporation Act 1991 (ACT). These are called 'incorporated associations' and have 'Inc.' or 'Incorporated' at the end of their name.

Incorporated associations have a number of obligations, such as keeping appropriate financial records, following their rules and holding annual general meetings. These obligations are regulated by Access Canberra.

Annual reporting obligations

Charities are not required to lodge annual statements to Access Canberra. Instead, they can submit an Annual Information Statement to the ACNC.

Medium and large charities must ensure that the financial reports they provide to the ACNC meet all the ACNC reporting requirements.

Charities should provide their incorporated association number when submitting their Annual Information Statement.

Other obligations

Associations do not need to notify Access Canberra of changes to charity details such as the Address For Service, business address, contact details and committee members.

However, they must notify Access Canberra of any changes to their rules or governing document.

When to contact the ACNC or Access Canberra

I want to:

ACNC

Access Canberra

Additional information

Incorporate an association

No

Yes

A charity must be approved as an incorporated association before applying to the ACNC.

Register as a charity

Yes

No

Change a charity’s rules

Yes

Yes

Before a charity notifies the ACNC of a change to its rules, Access Canberra must approve the change.

Update a charity’s address or contact details

Yes

No

The ACNC will provide updated information to Access Canberra.

Update a charity’s Responsible People (committee members)

Yes

No

The ACNC will provide updated information to Access Canberra.

Update a charity’s public officer

No

Yes

Associations need to notify Access Canberra as the ACNC does not collect information about the public officer (unless the public officer is also a Responsible Person).

Submit the Annual Information Statement and financial report

Yes

No

Revoke a charity registration

Yes

No

A charity must revoke its registration with the ACNC when it winds up.

End an association

No

Yes

If an association is no longer running, it must notify Access Canberra.

Cooperatives

A cooperative is a type of organisation that is owned, controlled and used by its members. There are different types of cooperatives.

Charities that are cooperatives are also regulated by Access Canberra.

To find out more, visit the Access Canberra website.

Other legal structures

Information about reporting and other obligations for charities set up with other legal structures is available on these pages:

Territory taxes

Charities that operate in the ACT may also be eligible to receive concessions on some state taxes, including payroll tax, land tax and stamp duty from the ACT Revenue Office.

To find out more, visit the ACT Revenue Office website or call 02 6207 0028.

Other general obligations

There are a number of other laws that affect charities in the ACT which cover areas such as employment, trading, occupational health and safety, and anti-discrimination. For example, charities that operate in the ACT are obliged to meet obligations under the Work Health and Safety Act 2011.

Some charities may have responsibilities that are specific to their area of work. For example, charities that provide aged care services may need to meet other obligations or hold accreditations as part of working in this field.

Other regulators

See our guidance about other regulators for information about state, territory and Commonwealth Government agencies that may affect registered charities.