Double defaulters are charities that have twice failed to submit their Annual Information Statement to the ACNC. Double defaulter charities have their charity status revoked for failing to meet their reporting obligations, and lose access to Commonwealth charity tax concessions.

While majority of double defaulter charities are organisations that are inactive, there are occasionally active charities that fail to meet their reporting obligations. Double defaulter charities can re-register with the ACNC through a simplified registration process within 60 days of revocation, after completing their outstanding Annual Information Statements.