Group reporting occurs when charities have permission from the ACNC to report as part of a group, either through:
1. joint reporting – when your charity as part of a group of registered charities submits one annual information statement and one financial report (if applicable)
2. collective reporting – when your charity as part of a group of registered charities submit one or more annual information statements or financial reports (if applicable) on another basis (for example, according to types of activities)