Charities registered with the Australian Charities and
Not-for-Profits Commission (ACNC) are required to
submit an Annual Information Statement (AIS) each
To make AIS reporting easier for organisations such as a
corporate trustee administrating multiple trusts, or an
administrative office for multiple religious charities, the ACNC
released form 4C
Annual Information Statement – Bulk Lodgement
What is Bulk Lodgement?
Bulk lodgement allows multiple registered charities to
consolidate all of their AIS reports onto a single form. The single
excel spreadsheet requires the same information as a single
registered charity would report for their AIS but provides for
multiple "rows" so multiple registered charities can
easily report in a single document.
A "responsible person" who is common to each of the
registered charities may sign the declaration on behalf of each of
the charities who are completing the bulk AIS.
In contrast to joint (or collective) reporting, you can complete
the bulk lodgement form without having to request approval from the
If registered charities would like to complete their AIS
reporting via bulk lodgement, they should be aware of their
reporting dates. This is important because not all charities will
report in accordance with the financial year (i.e. having their
first AIS due on 31 December 2013), and it is not possible to
submit a single bulk lodgement form for multiple charities with
multiple reporting dates.
How is Bulk Lodgement Different from Joint Reporting?
Joint reporting is when registered charities (as part of a group
of registered charities) submit one AIS and one financial report
(if applicable). This is different from bulk lodgement because the
single bulk reporting excel spreadsheet contains a "row"
for each registered charity which answers each question on the AIS
separately from the other charities in the bulk lodgement (although
it is possible to cut/copy/paste answers as appropriate).
In order to be eligible for joint (and collective) reporting it
is necessary for registered charities to apply to the ACNC, and the
ACNC website states "[f]or the 2013 reporting period, the
ACNC is unlikely to approve joint and collective reporting except
in limited circumstances". There is no need to apply to the
ACNC for approval to submit an AIS via bulk lodgement.
When is the Annual Information Statement Due?
For charities who have a reporting year that falls in accordance
with the financial year i.e. 30 June, their first AIS will be due
by 31 December 2013. For charities who report in accordance with
the calendar year (and have notified the ACNC that this is the
case), their first AIS will be due by 30 June 2014.
If your registered charity is eligible for bulk lodgement it can
proceed to prepare and lodge the spreadsheet in accordance with the
relevant reporting deadline.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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