Do sole traders need to lodge the ACNC Annual Information Statement?

No. Across every industry and every size band, the engine's answer for a sole trader is: no.

Do businesses with 1–5 employees need to lodge the ACNC Annual Information Statement?

Depends on size or structure (1–5 employees, turnover $100K–$1M).

When is "Lodge the ACNC Annual Information Statement" due?

Within 6 months of reporting period end (typically 31 December for FY entities).

Who must lodge the ACNC Annual Information Statement?

What the obligation is

Registered charities must lodge the AIS within 6 months of the end of the reporting period.

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.

The applicability test

Applies when the business has ACNC registration.

How the regulator frames it: All ACNC-registered charities.

What triggers it: Being a registered charity.

Jurisdiction: Commonwealth law, so the test is the same in every state and territory.

Which industries are in or out

Outcome across the 35 industries Rules Mate maps (35 of 35: depends on size or structure).

The answer is the same in every industry: depends on size or structure. Industry does not change who must comply.

Business structure and size

Structure	Answer across all industries, any size	Engine's reason (real estate agents, 6–19 employees)
Sole trader	No	Requires ACNC registration
Partnership	No	Requires ACNC registration
Trust	No	Requires ACNC registration
Pty Ltd company	No	Requires ACNC registration
Public company	No	Requires ACNC registration
Not-for-profit (unregistered)	No	Requires ACNC registration
Registered charity	Yes	ACNC-registered charity
Super fund	No	Requires ACNC registration
Foreign company	No	Requires ACNC registration

Size does not change the answer across all industries: at every size band the answer is "depends on size or structure".

Worked examples

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

Registered charity in real estate agents with 6–19 employees, turnover $1M–$3M: applies. ACNC-registered charity.
Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires ACNC registration.

What you must do, and when

When due: Within 6 months of reporting period end (typically 31 December for FY entities).
Frequency: Annual
Evidence to keep: AIS submission, financial reports (medium/large), responsible persons register.
Status: Current
Priority: Critical

Penalty for not complying

Maximum penalty: Loss of charity status (DGR endorsement, tax concessions); civil penalties for false/misleading info.

Audit or assurance level

Not determined: check with your adviser. Whether an independent review or audit is required turns on facts about the business, so Rules Mate does not assume either way. The facts that decide it: Was the charity's annual revenue under $500,000, from $500,000 to under $3 million, or $3 million or more? Is the charity registered with the ACNC, with annual revenue under $500,000? Do state fundraising laws, your constitution or a grant agreement require a review or audit? Has the ACNC asked for a reviewed or audited report? Is the charity ACNC-registered with revenue from $500,000 to under $3 million?

Dates in the compliance calendar

ACNC Annual Information Statement due (FY-end June): 31 December 2026 (annual). Lodge AIS within 6 months of FY end. Medium/large charities also lodge a financial report.

Enforcement examples

Obligations with the same applicability test

If this obligation applies to you, so does this one: the engine uses the same rule for each.

Comply with ACNC Governance Standards

Obligations that usually travel with it

Where it sits in the corpus

Rules Mate tracks 9 published obligations tagged "charities", 3 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated critical priority, and is a annual obligation.

Regulator, legislation and tools

Regulated by Australian Charities and Not-for-profits Commission.

ACNC: Federal charity regulator. Registers charities, administers governance and external conduct standards, and publishes the Charity Register.

Australian Charities and Not-for-profits Commission

ACNC Act: Federal charity regulator + registration regime.

Australian Charities and Not-for-profits Commission Act 2012

Free tools that help with this obligation:

Run the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.

Questions

Who must lodge the ACNC Annual Information Statement?: Applies when the business has ACNC registration.
Do sole traders need to lodge the ACNC Annual Information Statement?: No. Across every industry and every size band, the engine's answer for a sole trader is: no.
Do businesses with 1–5 employees need to lodge the ACNC Annual Information Statement?: Depends on size or structure (1–5 employees, turnover $100K–$1M).
When is "Lodge the ACNC Annual Information Statement" due?: Within 6 months of reporting period end (typically 31 December for FY entities).

Sources

Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.