Welcome to the 2018 Annual Information Statement (AIS) Guide.

This guide provides information, links, resources and advice to help charities complete their 2018 AIS, as well as help charities navigate the form itself.

We won't cover every question in this guide. Because the online form itself contains much of the guidance and support you need to answer the questions, this guide will focus on the questions that charities might need a little more help with.

alert icon Before you begin we recommend you also refer to our 2018 AIS checklist.

Beneficiaries, activities and outcomes

The guidance in this section can help you answer questions in the Activities and Beneficiaries section of the 2018 AIS.

11a. Select the main activities your charity undertook during the 2018 reporting period.

Charities will firstly be asked to nominate a main activity from the list which appears in the form. They will then be asked to select up to three more main activities from a secondary list (Question 11b). It is important your charity does not select incidental or ancillary activities. Only select activities that are a primary part of your charity's work.

Alternatives to selecting ‘Other’

When completing their AIS forms in previous years, many charities listed activities under the ‘other’ category when they could have selected from the options provided. Please try to group your activities under the options provided rather than selecting ‘other’.

Below are some alternatives to listing your charity’s activities as ‘other’.

Activity

Category to list this activity
ChildcareSocial services
Community ServicesEconomic, social and community development
Disability ServicesSocial services
Preschool
Early childhood education
Kindergarten
P&C Associations
Primary and secondary education (this definition includes preschool organisations other than day care)

alert icon However, if any activities that your charity conducted are not listed on the AIS form, please select ‘other’ and use one word or phrase to describe them.

Examples of charity activities

Each category of charity activity is listed below. It is accompanied by examples of charity activities that could be listed under each category. These examples are not an exhaustive list, and are only included as a guide.

Culture and recreation
Culture and arts
Promoting Australian Indigenous culture and customsExample: a community radio station broadcasts all of its content in a particular Aboriginal language to promote the continued use of the language among its native speakers and their families.

Media and communications - Production and dissemination of information and communications about culture or art; includes radio and TV stations, publishing of books, journals, newspapers and newsletters, film production and libraries.

Example: a monthly newsletter that promotes local community events, local music and educational events.
Visual arts, architecture, ceramic art -Production, dissemination and display of visual arts and architecture; includes sculpture, photographic societies, painting, drawing, design centres and architectural associations.Example: an artist-run space held a show presenting contemporary art to the community.
Performing arts –Performing arts centres, companies and associations; includes theatre, dance, ballet, opera, orchestras, choirs and music ensembles.Example: a community group held dance and theatre performances over a weekend to celebrate local performing arts.
Historical, literary and humanistic societies -Promotion and appreciation of the humanities, preservation of historical and cultural artefacts and commemoration of historical events; includes historical societies, poetry and literary societies, language associations, reading promotion, war memorials and commemorative funds and associations.Example: a society that collects, preserves and displays documents and photos from the local council area held an exhibition in the local council chambers.
Museums - General and specialised museums covering art, history, sciences, technology and culture; includes museums that preserve and exhibit Australian heritage.Example: a museum that collects and displays to the public specialised clothing and textiles, with information regarding the significance of each of the pieces it displays.
Sports

Sporting activities undertaken only as a means of furthering a charitable purpose –Includes providing opportunities for people with a disability to participate in sport that they would otherwise be unable to and using sport as a means to ensure young people (who would otherwise disengage from school) continue their schooling.

Example: a school for young offenders who have disengaged from mainstream schooling ran an AFL training program with the local AFL club to increase engagement and school attendance.
Other recreation activity

Recreation and social activities undertaken only as a means of furthering a charitable purpose - Includes providing recreational activities to people with a disability who would otherwise be unable to participate in them and providing social activities to elderly people suffering from social isolation.

Example: an organisation provides a social gathering for newly arrived refugees in a community to assist them to feel at home and to meet others in the community. Another organisation provides social activities for elderly people who live alone, to reduce their social isolation.
Education and research
Primary and secondary education

Pre-school, primary and secondary education - Education at pre-school, primary and secondary levels; includes pre-school organisations other than day care.

Example: a kindergarten provides education for three and four-year-olds.
Higher education

Higher education - Higher learning, providing academic degrees; includes universities.

Example: a university provides diploma and degree-level qualifications.
Other education

Vocational/technical schools - Technical and vocational training specifically geared towards gaining employment; includes trade schools.

Example: a training organisation offers certificate courses in food handling, responsible sale of alcohol and hospitality.

Adult/continuing education - Institutions engaged in providing education and training in addition to the formal educational system; includes schools of continuing studies, correspondence schools, night schools and sponsored literacy and reading programs.

Example: a community centre runs an educational program to teach adults who disengaged from the school system at an early age to read and write.

Less formal education aimed at the development of citizenship and core life skills.

Example: an organisation runs educational programs in schools to teach children about the dangers of recreational drug use.

Other support for education, such as the provision of scholarships and prizes.

Example: a trust set up to annually give a scholarship for mathematical excellence.
Research

Medical research - Research in the medical field; includes research on specific diseases, disorders or medical disciplines.

Example: an organisation funds research into a potential new treatment for heart disease.

Science and technology - Research in the physical and life sciences and engineering and technology.

Example: an organisation funds research into why a particular species of frog is disappearing from a number of its former habitats.

Social sciences and policy studies - Research and analysis in the social sciences and policy area.

Example: an organisation undertakes research into unemployment levels in a particular area to determine whether they can be reduced.
Health
Hospital services and rehabilitation activities

Hospitals - Primarily inpatient medical care and treatment.

Example: a hospital provides an emergency department, operating rooms for surgery, wards and consulting suites.

Science and technology - Research in the physical and life sciences and engineering and technology.

Example: an organisation funds research into why a particular species of frog is disappearing from a number of its former habitats.

Rehabilitation - Inpatient health care and rehabilitative therapy to individuals suffering from physical impairments due to injury, genetic defect or disease and requiring extensive physiotherapy or similar forms of care.

Example: an organisation provides rehabilitative services to people who have lost mobility after suffering from a stroke.
Aged care activities

Nursing homes - Inpatient convalescent care and residential care, as well as primary health care services; includes homes for the frail elderly and nursing homes for those with significant disabilities.

Example: an organisation provides residential care for elderly people who cannot live independently.

Other aged care – community-based aged care, for example: in-home respite care, in-home help

Example: an organisation provides in home help and respite care for elderly people who need support.
Mental health and crisis intervention

Psychiatric hospitals - Inpatient care and treatment for the mentally ill.

Example: a residential unit provides treatment for people with severe mental illness.

Mental health treatment - Outpatient treatment for mentally ill patients; includes community mental health centres and halfway homes.

Example: an organisation provides counselling and cognitive behavioural therapy to treat individuals with mental illness.

Crisis intervention - Outpatient services and counselling in acute mental health situations; includes suicide prevention and support to victims of assault and abuse.

Example: an organisation provides counselling to support people who are experiencing domestic abuse.

Other health service delivery

Public health and wellness education - Public health promotion and health education; includes sanitation screening for potential health hazards, first aid training and services, nutrition services and family planning services.

Example: an organisation provides seminars in primary schools to teach children about germs and the importance of washing their hands. Another organisation raises awareness of the symptoms of heart disease and how to keep your heart healthy.

Health treatment, primarily outpatient - Organisations that provide primarily outpatient health services.

Example: an organisation that runs health clinics and provides vaccination services for people who live in remote areas.

Rehabilitative medical services - Outpatient therapeutic care.

Example: an organisation provides podiatry services to people who have experienced foot injuries who otherwise would not be able to access these services.

Emergency medical services - Services to persons in need of immediate care; includes paramedical emergency care, shock/trauma programs and ambulance services.

Example: an ambulance service provides emergency and routine transport services to people who need hospital care.

Hospice services.

Example: an organisation provides end-of-life palliative care to the terminally ill.

Alcohol and drug rehabilitation services.

Example: an organisation provides residential treatment to people with a drug addiction to assist them to overcome their addiction.

Social services

Child welfare, child services and day care - Includes adoption services, child development centres, foster care, infant day care centres and nurseries.

Example: an organisation provides day care services for children.

Youth services and youth welfare - Includes delinquency prevention services, teen pregnancy prevention, drop-out prevention, youth centres and clubs and job programs for youth.

Example: a youth centre provides a range of services for young people in their local area including counselling, homework help, and school holiday programs.

Family services - Includes family life/parent education, single parent agencies and services and family violence shelters and services.

Example: an organisation provides a support group for single parents to assist them with parenting alone.

Services for people with a disability - Includes homes, other than nursing homes, transport facilities, recreation, and other specialised services.

Example: an organisation provides a range of transport options for people with disabilities and their carers.

Services for the elderly - Organisations providing geriatric care; includes in-home services, homemaker services, transport facilities, recreation, meal programs and other services geared towards senior citizens.

Example: an organisation runs a food delivery service to provide meals to people with a disability and to elderly people who can no longer cook for themselves.

Self-help and other personal social welfare services - Programs and services for self-help and personal development; includes support groups, personal counselling and credit counselling/money management services.

Example: an organisation provides financial literacy training to people experiencing financial need that have had problems with servicing consumer credit debt.

Supporting disadvantaged Aboriginal and Torres Strait Islander Australians - Includes advancing economic opportunities in remote communities, and reducing general disadvantage experienced by Aboriginal and Torres Strait Islander Australians.

Example: an organisation provides assistance to a remote Aboriginal community so that they are able to access electricity and clean drinking water.

Promoting greater understanding and respect between groups of individuals within Australia – Includes cultural exchange groups, cultural awareness groups, groups organised to eliminate discrimination, promoting conflict resolution, promoting equality and diversity.

Example: an organisation promotes gender equality and respect for all people, regardless of their gender.

Emergency and relief

Disaster/emergency prevention and control - Organisations that work to prevent, predict, control and alleviate the effects of disasters, to educate or otherwise prepare individuals to cope with the effects of disasters, or to provide relief to disaster victims; includes volunteer fire departments, life boat services etc

Example: an organisation provides temporary accommodation and food for people who have had to evacuate their homes due to a bushfire.
Income support and maintenance

Income support and maintenance - Organisations providing cash assistance and other forms of direct services to people who are in financial need to assist them to meet their living expenses.

Example: an organisation that gives vouchers to people in financial need so that they can purchase groceries.

Material assistance - Organisations providing food, clothing, transport, and other forms of assistance; includes food banks and clothing distribution centres.

Example: an organisation provides food parcels to people who are experiencing financial need and basic necessities for newly arrived refugees.
Environment
Environmental activities

Pollution abatement and control - Organisations that promote clean air, clean water, reducing and preventing noise pollution, radiation control, treatment of hazardous wastes and toxic substances, solid waste management and recycling programs.

Example: an organisation undertakes activities to reduce levels of pollution being discharged into the river from local farms.

Natural resources conservation and protection - Conservation and preservation of natural resources, including land, water, energy and plant resources for the general use and enjoyment of the public.

Example: an organisation runs public awareness campaigns about how to conserve electricity.

Environmental beautification and open spaces - Botanical gardens, arboreta, horticultural programs and landscape services; organisations promoting anti-litter campaigns; programs to preserve the parks, green spaces and open spaces in urban or rural areas; and city and highway beautification programs.

Example: an organisation undertakes projects to clear noxious weeds from areas of native bush in national parks.

Animal protection

Animal protection and welfare - Includes animal shelters and humane societies.

Example: an organisation provides shelter accommodation for lost and surrendered dogs and cats and finds new homes for them.

Wildlife preservation and protection - Includes sanctuaries and refuges.

Example: an organisation provides a sanctuary for injured native animals that are unable to fend for themselves in the wild.

Veterinary services - Animal hospitals and services providing care to farm and household animals and pets.

Example: an organisation provides free and low-cost veterinary services for the pets of people who are in financial need and therefore unable to afford to pay market rates for veterinary care.

Development and housing
Economic, social and community development

Community and neighbourhood organisations - Organisations working towards improving the quality of life within communities or neighbourhoods, e.g., squatters' associations, local development organisations and co-operatives for people experiencing financial need.

Example: a neighbourhood house provides assistance and support for newly arrived migrants from culturally and linguistically diverse (CALD) communities, refugees and other vulnerable people in the community.

Economic development - Organisations that advance industry and commerce for the public benefit.

Example: an organisation undertakes activities to advance agriculture in Australia through improvements to farming methods and research into pest management.

Social development - Organisations working towards improving the institutional infrastructure and capacity to alleviate social problems.

Example: an organisation invests in critical infrastructure projects such as building bridges and roads to connect remote communities, which in turn improves health, education, and economic opportunities for the people of these communities.
Housing activities
Housing associations – Includes development, construction, management, leasing, financing and rehabilitation of housingExample: an organisation provides low-cost rental housing for people who are unable to afford to pay market rent.

Housing assistance - Organisations providing housing search, and assistance to people who face barriers to obtaining housing.

Example: an organisation that helps people experiencing homelessness find long-term accommodation.
Employment and training

Job training programs - Organisations providing and supporting apprenticeship programs, internships, on-the-job training and other training programs.

Example: an organisation assists long-term unemployed people to create a resumé, apply for jobs, and prepare for interviews.

Vocational counselling and guidance – Includes career counselling and guidance, testing and related services.

Example: an organisation provides services to young people who have disengaged from school to explore career, education, or training options.

Vocational rehabilitation and sheltered workshops - Organisations that promote self-sufficiency and income generation through job training and employment.

Example: an organisation works with businesses and people with a disability to provide those workers with employment.
Law and advocacy
Advocacy and civic activities

Advocacy organisations - Organisations that protect the rights and promote the interests of specific groups of people, e.g., people with a disability, the elderly, children and women.

Example: an organisation undertakes activities to raise awareness of human trafficking and generate debate about how the community could act to end human trafficking.

Civil rights associations - Organisations that work to protect or preserve individual civil liberties and human rights.

Example: an organisation promotes the right to freedom of speech and draws public attention to instances where this freedom is being curtailed.

Advancing public debate – Organisations that promote public debate about a law, or change to a law, that would hinder or promote a charity’s charitable purpose.

Example: an organisation promotes a change to a State law relating to public transport fines to recognise a wider group of people (people experiencing financial need) who can apply to have the fine waived on the basis of ‘special circumstances’.
Law and legal services

Legal services - Includes advice and assistance in dispute resolution and court-related matters.

Example: a community legal centre provides free or low-cost legal advice to people in financial need who need to interact with the criminal justice system, either due to being arrested for a crime or being a victim of crime.
Philanthropic intermediaries and voluntarism promotion
Grant-making activities
Grant-making foundations - Private foundations; including corporate foundations and community foundations.Example: a private ancillary fund makes grants to charitable organisations that are endorsed as a deductible gift recipient.
Other philanthropic intermediaries and voluntarism promotion

Volunteerism promotion and support.

Example: a community volunteering organisation recruits and trains volunteers and then places them with partner charities.

Fundraising organisations.

Example: an organisation holds a number of dinners during the year, for which it charges a large sum per person, on the basis that all proceeds are donated to partner charities.

International
International activities
International development assistance - Programs and projects that promote social and economic development abroad.Example: an organisation works with a community in a remote village in a developing country to establish a system for obtaining clean drinking water. Another organisation works with a local partner organisation to provide micro loans to people in developing countries so that they are able to establish small businesses to support themselves and their families.

International disaster and relief organisations - Organisations that collect, channel and provide humanitarian assistance to other countries during times of disaster or emergency.

Example: an organisation collects donations of clothing, blankets, and basic necessities and sends them to an overseas country that has been affected by a natural disaster.

International human rights and peace organisations - Organisations which promote and monitor human rights internationally.

Example: an organisation provides funding for legal representation to citizens in overseas countries who are political dissidents and have been imprisoned to stop their views being heard, but who cannot afford to fund a legal challenge against their imprisonment.
Religion
Religious activities

Congregations - Churches, synagogues, temples, mosques, shrines, monasteries, seminaries and similar organisations promoting religious beliefs and administering religious services and rituals.

Example: a church provides weekly services on a Sunday and Sunday school classes for the children in its parish.

Associations of congregations - Associations and auxiliaries of religious congregations and organisations supporting and promoting religious beliefs, services and rituals.

Example: an organisation provides administrative support and guidance to a number of small congregations in a particular area, including providing bibles and hymn books, providing pamphlets regarding particular aspects of the faith, and helping the congregations to comply with their legal obligations.

Other

Other (free text to describe) - Please make sure the activity does not fall under another category before you place it under ‘other’.

Example: an organisation does fundraising and marketing to promote their charity and its purpose.

12. How did your charity's activities and outcomes help achieve its purpose?

Charities are encouraged to keep their responses to this question short. The ACNC recommends a short paragraph or two-to-three dot points detailing how your charity’s work helped achieve its mission and main aims. Your charity can include a link to a page on its website which details this information more thoroughly as part of its response.

Your response to this question will appear on your organisation’s ACNC Charity Register page.

15. Who were your charity’s main beneficiaries in the 2018 reporting period?

Charities are asked to select their main beneficiaries – those it intends to help – from a list. If your charity has a large range of beneficiaries, or is focused on animals or the environment, you should select “General community in Australia”.

Your charity’s main beneficiaries will be published on the ACNC Charity Register.

Question 15b will ask charities to select up to three more main beneficiaries from a secondary list. Your charity should only select groups of beneficiaries that are a primary focus of your charity's work.

The guidance in this section can help you answer Human Resources-related questions in the People and Finance section of the 2018 AIS.

17a. How many paid employees worked for your charity during the last pay period of the 2018 reporting period?

The 2018 AIS asks how many full-time, part-time and casual employees your charity had during the last pay period of the 2018 reporting period. This information might be in your charity’s annual report, organisational chart or PAYG forms.

alert icon The ACNC classifies full-time staff as those that work 35 hours or more per week.

17b. Your charity's Full-Time Equivalent (FTE) staff figure

The phrase Full-Time Equivalent (FTE) staff refers to the number of full-time employees that your charity would have if it combined the hours of full-time, part-time and casual employees. Again, this figure is usually available in your charity’s PAYG forms. If so, you can enter the figure as a response to this question.

If you wish to manually work out how many FTE your charity employs, add up the total of all employee paid hours (including paid leave) for the relevant period and divide this figure by the number of hours normally worked by a full-time employee.

However if you need to work out the figure, the 2018 AIS online form contains a calculator that can quickly and easily work out your FTE figure. Click on the 'yes' button when asked through the AIS if you need help calculating the FTE staff figure, and then enter:

  • the total hours worked by all employees (full-time, part-time and casual) during the last pay period of the 2018 reporting period.
  • the regular number of hours worked by a full-time employee of your charity in that same pay period.

The calculator will automatically display the FTE figure once both values are entered.

new guidance icon When calculating your charity's FTE figure, it is vital to take into account the length of your charity's pay period.

In the past, charities have made errors answering this question because they have not adjusted all their figures to fit the length of their pay period - they may have adjusted the total number of hours worked by all employees, but not the regular number of hours worked by a full-time employee in that period.

For example:

Full-time, part-time and casual employees of XYZ Charity work a total of 175 hours in a week. A full-time employee of the charity works a 35 hour week.

However, XYZ Charity's pay period is fortnightly, which means it needs to double both figures - 175 hours and 35 hours - to get the FTE figure correct.

Thus: 350 total employee hours/70 hours for a typical full-time employee = an FTE of 5.

In the 2018 AIS, small charities will again be asked to complete the summary income statement and balance sheet extract. Meanwhile, medium and large charities will again be asked to complete the comprehensive income statement summary and balance sheet extract.

In past years, our guides have contained extended support for those completing the financial sections of their AIS. But this year's AIS form contains guidance specific to each question to help charities complete their reporting.

Clicking on 'More Information' under each question will reveal a drop-down section full of detailed information, instructions and definitions relevant to the question your charity is responding to.

More general guidance for completing this section includes:

  • Check you are using financial statements from the 2018 reporting period. Follow the instructions in the AIS form to share or upload your financial report.
  • Ensure you provide amounts for all of the items that make up the total.
  • Enter your amounts in Australian dollars (no cents)
  • Do not enter any dollar signs, commas, or decimal places.

The AIS form will auto-calculate some figures in this section based on information your charity provides.

The National Standard Chart of Accounts (NSCOA) is a free tool and data dictionary for charities and not-for-profits which can also help guide your charity through this section of the AIS.

Refer to the ACNC website for more information on NSCOA.

The ACNC has worked with state and territory regulators to cut red tape and reduce duplication that charities face when reporting to Commonwealth and state or territory regulators.

In the 'About your charity' section of the 2018 AIS, the ACNC asked your charity to provide any incorporated association numbers that you may have been given by the states or territories in which your organisation is incorporated. Of course, if your charity is not an Incorporated Association, you won’t have any numbers to provide.

The details you entered at this point shape the questions your charity will now see in the 'Other reporting obligations' section.

If your charity has indicated it is an incorporated association earlier in its AIS, it will now be asked to provide further details. These might include:

  • The date of your AGM
  • Membership numbers and minimum membership requirements
  • Committee membership numbers
  • Resolutions passed at your charity’s AGM

The questions your charity will need to answer will vary based on where it is incorporated. The information the ACNC receives through these questions will be passed onto state and territory regulators, meaning that charities will not have to submit the same information to multiple regulators.

This section of the guide is only for ancillary funds, and is designed to help them complete the ancillary fund section of their 2018 AIS.

alert icon If you are not an ancillary fund, this section of the AIS form will not appear for you.

Completing this section of the AIS replaces the requirement to lodge a separate Australian Taxation Office (ATO) Ancillary Fund Return for 2. The information is not for publication and will be forwarded to the ATO only.

alert white icon Most of the information in this section has been provided by the ATO. Further information is available at the ATO’s website. The ATO will refer to ‘your charity’ as ‘your fund.’ These terms are the same.

AF1. Constitutional Corporation

Each trustee of an ancillary fund should be a constitutional corporation; however, there are certain exceptions that allow individuals to be trustees of ancillary funds established prior to 1 October 2009 for private ancillary funds, and 1 January 2012 for public ancillary funds.

A constitutional corporation is either:

  • a corporation to which paragraph 51(xx) of the Australian Constitution applies
  • a body corporate that is incorporated in a territory.

A constitutional corporation would usually be registered with the Australian Securities & Investments Commission and have an Australian Company Number.

Less frequently, it may be incorporated under a territory's associations' incorporation legislation and have an association or incorporation number. If the trustee is a constitutional corporation, insert:

  • the name of the constitutional corporation
  • the Australian Company Number, association number or incorporation number
  • the phone number (including area code) of the constitutional corporation.

AF2. Additional financial information

Your fund will need to provide details about all donations received in the 2018 financial year.

alert icon We have pre-filled the total amount of donations based on the amount provided at ‘Donations and Bequests’ question in the Income and Expenses sub-section of your AIS. If this amount is incorrect, you will need to go back and change the figure entered at ‘Donations and Bequests.’

(i) Cash received

Enter the amount of total cash donations received.

(ii) Value of shares in publicly listed entities received

Enter the total value of shares in publicly listed entities received.

(iii) Value of shares in unlisted entities received

Enter the total value of shares in unlisted entities received.

(iv) Combined value of collectibles, land, buildings and other property received

Collectables include:

  • paintings, sculptures, drawings, engravings or photographs, reproductions of these items or property of a similar description or use
  • jewellery
  • antiques
  • coins or medallions
  • rare folios, manuscripts or books
  • postage stamps or first day covers.

Collectables also include:

  • an interest in any of the items listed above
  • a debt that arises from any of those items
  • an option or right to acquire any of those items.

Enter the total value of collectibles, land, buildings and other property received.

alert white icon Ensure the total value of donations matches the figure you entered for the ‘Donations and Bequests’ question in the Income and Expenses sub-section of your 2018 AIS.

Market value of assets

The market value of the fund’s assets must be estimated in accordance with the ATO’s Ancillary Fund Guidelines and any other directions from the ATO.

Estimates must be finalised before the fund is required to lodge its Annual Information Statement. The table below summarises:

  • the method that must be used to obtain estimates; and
  • when estimates must be made.
Type of assetEstimating the market valueWhen estimates must be made
Where the value is apparent (e.g. all assets of the company are in cash or listed shares) Your fund can use the account balance for cash or the listed market price of the shares.As at 30 June 2018
Shares in a Private company Must be estimated by:
  • a certified and independent valuer; or
  • the ATO.
As at 30 June 2018
Land (including buildings) Must be made by:
  • a certified and independent valuer; or
  • the ATO.
Within the last three financial years

For more information:


alert icon We have prefilled the market value of assets based on the amount for the ‘Total Assets’ question in the Income and Expenses sub-section of your 2018 AIS.

(v) Cash and term deposits

Enter the amount (in Australian currency) of all cash held and term deposits held (including accounts with any Australian financial institutions).

(vi) Listed shares

This category relates to shares, equities and similar financial contracts that are traded on Australian stock exchanges, excluding debt securities. Include investments in listed trusts here.

To answer this question, enter the market value of shares, equities and similar financial contracts that are held within Australia and traded on Australian stock exchanges.

(vii) Unlisted shares

This category refers to shares, equities and similar financial contracts that are not listed on Australian stock exchanges but are located in Australia. Include investments in unlisted trusts here. To answer this question, enter the market value of shares, equities and similar financial contracts that the fund held within Australia and are not listed on Australian stock exchanges.

(viii) Loans

Enter the amount that the fund has loaned that has not been repaid.

(ix) Land, buildings and any other assets

Enter the market value of land, buildings and any other assets.

(x) Total market value of assets

This value is auto-calculated based on (v) to (ix).

AF3. Distributions

An ancillary fund should only make distributions to Deductible Gift Recipients (DGRs) that are covered by item 1 of the table section 30-15 of the ITAA 1997. Item 1 DGRs are DGRs that are not Ancillary Funds. The Australian Business Register indicates whether an entity is an Item 1 DGR.

A distribution includes the provision of money, property or benefits, and is sometimes referred to by funds as a grant.

To complete this question, download and complete the Ancillary Fund Distributions spreadsheet <link to come>. This spreadsheet details the distributions your fund made.

Where multiple distributions were made to the same recipient, combine all distributions made to that recipient and enter the total.

List the full names of the entities to which distributions were made, including their ABNs and the breakdown of distributions into the amount of money or the value of property. You can check that you have the correct name and ABN using the Australian Business Register.

a. Name of recipient

Enter the legal name of the recipient.

b. ABN of recipient

Enter the ABN of the recipient.

c. Money distributed

Enter the amount of money distributed to the recipient. Do not include expenses or fees incurred by your organisation.

d. Market value of property distributed

Enter the market value of property distributed to the recipient.

e. Total value of distributions made

This amount is calculated based on all amounts in c and d.

AF4. Information relating to entitlement to endorsement

a. Has the fund’s auditor or reviewer confirmed compliance with the Ancillary Fund Guidelines relating to the 2017 reporting period?

To answer this question, select yes or no.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the AIS is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

  • the Commissioner advises otherwise
  • your trust deed requires an audit.

A reviewer must meet the requirements provided in:

An auditor must meet the requirements provided in :

For more information, refer to:

b. Does the fund maintain a current written investment strategy?

To answer this question, select yes or no.

The trustee of your fund must prepare and maintain a current investment strategy for the fund that sets out the investment objectives of the fund and details the investment methods the trustee will adopt to achieve those objectives.

The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that:

  • the trustee;
  • an auditor;
  • a reviewer; or
  • the Commissioner of Taxation

can determine whether the fund has complied with the Ancillary Fund Guidelines.

For more information:

c. Has the fund entered into a financial dealing with a person or entity associated with the founder or trustees of the fund?

To answer this question, select yes or no.

Dealings (except by way of gift), with a founder donor, trustee, director, officer, agent, member or employee of the trustee, or an associate of these entities must be at arm's length or on terms more favourable to the fund than would otherwise be expected under an arm's length transaction.

For more information:

d. Did the fund wind up or cease to be a Public or Private Ancillary Fund during the 2017 reporting period?

To answer this question, select yes or no.

If your fund was wound up or ceased to be a Public or a Private Ancillary Fund during the financial year, you need to answer yes.

If you have not provided the ACNC with your fund’s audited or reviewed financial reports, the ATO will contact you to request this.

e. Have the fund's financial statements been audited or reviewed?

alert icon This question only appears for small charities.

To answer this question, select yes or no.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the Annual Information Statement is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

  • the Commissioner advises otherwise
  • your trust deed requires an audit.

A reviewer must meet the requirements provided in:

An auditor must meet the requirements provided in:

For more information, refer to :

The 2018 AIS form will regularly auto-save charities' progress. However it is still a good idea to save your progress manually as you go along.

To manually save your progress, click on the save button at the bottom of each page of the AIS.

Save button in 2018 form

alert icon Before you submit your charity's AIS, make sure the information you provide is accurate.

At the end of the 2018 form, you will be able to print out a preview of your responses to examine and review before submission. Once you are satisfied with your responses, complete the declaration at the end of the AIS and click on the submit button.

Once you have submitted your form, you will receive a confirmation email and an opportunity to download a full version of your AIS for your charity to retain.

submit ais icon Note it might take a minute or two for the system to generate your preview and confirmation PDF documents. This is to ensure the documents you will receive are accurate and of the best quality possible.

For further support, contact the ACNC’s Advice Services team on 13 22 62 between 9am and 5pm AEST on weekdays.

Our Advice Services team can also be emailed via: advice@acnc.gov.au.