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.
It is important to note that for charities with an approved substituted accounting period, the reporting period always ends later than the reporting period for charities with a 30 June year-end. For example:
- The 2019 reporting period for a charity with an approved 31 December year end runs from 1 January 2019 to 31 December 2019.
- The 2019 reporting period for a charity with an approved 31 March year end runs from 1 April 2019 to 31 March 2020.
Your Annual Information Statement (AIS) will generally be due six months after the end of the financial year or your substituted accounting period.