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. Charities can request a different reporting period in the Charity Portal.

A charity's Annual Information Statement (AIS) is due six months after the end of the financial year or substituted accounting period.

See our guidance about AIS due dates or our Commissioner's Policy Statement: Substituted accounting periods for more information.