Some charities and businesses are already working from home, or are undertaking activities that see them able to continue operating. Others will be required to cease operations while stage four restrictions are in place.
The impact on charities will vary greatly depending on factors including:
- where a charity operates
- its ability to convene online meetings
- if it can engage accounting services, and
- its ability to meet its obligations by submitting its 2019 Annual Information Statement (AIS) before August 31 (if due by that date)
We encourage charities to meet this due date, as deferring their AIS submission could cause delays in processing.
Deferral of AIS submission
The ACNC Commissioner has the discretion to defer when charities must submit 'approved forms', including the AIS.
The Commissioner will exercise this discretion if it is fair and reasonable, or if there is a genuine need to do so, taking into account a charity’s individual circumstances. For example, this might include where circumstances beyond a charity's control see it unable to submit its AIS by the due date.
Any request to defer a charity's AIS submission date must be in writing and from a charity's authorised person - for example, a primary contact or Responsible Person.
For the request to be considered, it must also include:
- the reason for the delay in submission (which must be circumstances beyond the charity’s control) , and
- the new AIS due date being requested
Written requests must be sent to email@example.com before the 31 August due date.
Obligations to other regulators
Charities with obligations to another state or territory regulator (for example, incorporated associations) seeking an extension of time to submit their AIS must also check with their state or territory regulator for information about that regulator's requirements.