Lodge the ACNC Annual Information Statement
Registered charities must lodge the AIS within 6 months of the end of the reporting period.
Who must comply
All ACNC-registered charities.
What triggers it
Being a registered charity.
When due
Within 6 months of reporting period end (typically 31 December for FY entities).
Evidence required
AIS submission, financial reports (medium/large), responsible persons register.
Max penalty
Loss of charity status (DGR endorsement, tax concessions); civil penalties for false/misleading info
Who must comply with this? The applicability test by industry, business structure and size.
Summary
All ACNC-registered charities must lodge an Annual Information Statement (and, for medium/large charities, a financial report) within 6 months of the end of their reporting period. The AIS confirms charity details, programs, finances, and governance. Two consecutive non-lodgements can result in revocation.
Enforced by
Source legislation
Industries
Entity types
Topics
Related
- CWLTHComply with ACNC Governance StandardsSix governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
- CWLTHPAF (Private Ancillary Fund) governance + minimum distributionsPAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
- CWLTHMaintain DGR endorsementDeductible Gift Recipients must keep meeting the requirements of their DGR category for as long as they are endorsed.
- CWLTHComply with ACNC External Conduct Standards (overseas activity)Charities operating or sending funds overseas must comply with four External Conduct Standards.
- CWLTHMaintain Basic Religious Charity status (ACNC) — limited carve-outsBasic religious charities have limited ACNC governance carve-outs but still register.
- All statesCharity public fundraising — state authority cycleEach state requires authorisation for public fundraising appeals.
Reading
Frequently asked questions
- Who must comply with the ACNC Annual Information Statement?
- All ACNC-registered charities.
- What triggers the ACNC Annual Information Statement?
- Being a registered charity.
- When is the ACNC Annual Information Statement due?
- Within 6 months of reporting period end (typically 31 December for FY entities).
- What is the maximum penalty for the ACNC Annual Information Statement?
- Loss of charity status (DGR endorsement, tax concessions); civil penalties for false/misleading info
- What evidence is required for the ACNC Annual Information Statement?
- AIS submission, financial reports (medium/large), responsible persons register.
Source: https://www.acnc.gov.au/for-charities/manage-your-charity. Rules Mate is not a law firm. Always verify against the live regulator source before acting.