Transitional reporting arrangements
The ACNC has transitional reporting arrangements in place with several government agencies, reducing the regulatory burden for charities that must also report to those agencies.
Search
Transitional reporting arrangements extended
The ACNC has extended its transitional reporting arrangements for some charities.
ACNC publishes updated Commissioner’s Interpretation Statement: Public Benevolent Institutions
The ACNC has published an updated Commissioner's Interpretation Statement (CIS) on Public Benevolent Institutions following extensive consultation with the charity sector, and legal and professional advisers.
Reviewing charities' financial information and annual financial reports - 2020
To maintain their registration with the ACNC, Australian charities have an ongoing obligation to report annually to us. This means charities must complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2020 reporting period.
Reviewing charities' financial information and annual financial reports - 2019
Registered charities in Australia must report annually to the ACNC. This reporting sees charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. Here we analyse charities’ reporting during the 2019 reporting period.
Reviewing charities' financial information and annual financial reports - 2018
Australia's registered charities must report annually to the ACNC. They can do this through completing and submitting an Annual Information Statement and, in the case of medium and large charities, an annual financial report. Here we examine charities’ reporting during the 2018 reporting period.
Reviewing charities' financial information and annual financial reports - 2017
Registered charities in Australia have an ongoing obligation to report annually to the ACNC. To do this, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2017 reporting period.
De-identified registration decision summary – External Conduct Standards
The ACNC External Conduct Standards are a set of standards that govern how a registered charity must manage its activities and resources outside Australia.
The standards require charities to take reasonable steps to ensure appropriate standards of behaviour, governance and oversight when undertaking activities or providing funding overseas. The standards also seek to protect vulnerable people overseas.
The standards require charities to take reasonable steps to ensure appropriate standards of behaviour, governance and oversight when undertaking activities or providing funding overseas. The standards also seek to protect vulnerable people overseas.
De-identified registration decision summaries
As part of secrecy reforms for the ACNC's work, we are publishing further information about our regulatory activities within the sector. The ACNC has received Federal Government funding for this work.
The information we will publish through this work relates to our regulatory and compliance activities. And in the context of our registration activities, this information will be published in the form of ‘de-identified registration decision (DRD) summaries'.
The information we will publish through this work relates to our regulatory and compliance activities. And in the context of our registration activities, this information will be published in the form of ‘de-identified registration decision (DRD) summaries'.
De-identified registration decision summary - private benefit and restrictive memberships
Charities must be for the public benefit, meaning they must benefit the general community or a section of the general community. An organisation that exists solely for private benefit cannot be a charity.
A charity may restrict its benefits to a particular class or group of people as long as the class is not closed, and the restriction advances its charitable purpose.
A charity may restrict its benefits to a particular class or group of people as long as the class is not closed, and the restriction advances its charitable purpose.