The standard ACNC reporting period is the financial year, 1 July to 30 June. Charities that use a different accounting period need to request to use this substituted accounting period for their ACNC reporting through the Charity Portal.

Charities should also note that if the ACNC approves your request to change your reporting period, we may also ask that you apply a transitional reporting period that is more or less than 12 months.

For example, if a charity changes its financial year end from 30 June to 31 December, the ACNC may require the charity to have its next Annual Information Statement (and, if applicable, financial report) cover an 18-month period to ensure no gaps in reporting.

Subsequent statements and reports would be required to cover a 12-month period.

Your Annual Information Statement (AIS) will generally be due six months after the end of the financial year or your substituted accounting period.