Have you submitted your 2013 Annual Information Statement?
Regardless of size or purpose all charities registered with the
ACNC must submit an Annual Information Statement to the
Commissioner each year. The first AIS will need to be completed for
the 2012-2013 financial year. If your charity has a financial year
calendar (ending 30 June), its first Annual Information Statement
(AIS) is due on 31 March 2014.
What if my charity's year end is not 30
In some circumstances, charities may not report in accordance
with the financial year. If this is the case, your charity will
need to apply to the ACNC for a 'substituted accounting
period' by submitting
The ACNC will approve an application for a substituted
accounting period when the charity can show a genuine need for a
different reporting period. For example, if your charity has:
a history of reporting on the calendar year;
activities that align to a different reporting period; or
access to reduced accounting or auditing rates during a
different reporting period.
The ACNC Commissioner, Susan Pascoe, notes that "the
approach takes into account that this is the first time many
charities have needed to report to the ACNC, that there may be some
charities who are not aware of their obligations and, that the ACNC
Act does not allow me to delay the issuing of administrative
penalties for late lodgement".
How do I lodge the Annual Information
The AIS should be submitted through the
ACNC Charity Portal. You can login to the Charity Portal with
the Username and Password that were posted to your charity in 2013.
If you require assistance logging in please contact 13 22 62. For
more information about the Charity Portal please take a look at our
Any tips for new players?
All information submitted within the 2013 AIS will be
electronically published on the ACNC charity register. We recommend
saving and reviewing the application before lodgement and perhaps
asking someone else involved with the charity to review the saved
We have reviewed Annual Information Statements for a number of
charities and would be pleased to assist your charity.
But isn't the ACNC being disbanded?
Despite the Government's rhetoric that it will disband the
ACNC (see our previous
blog), the ACNC is still legally in operation and charities are
still required to comply with their obligations under the current
legislation, including lodging an Annual Information Statement.
The Government has recently reaffirmed its intention to place
legislation before Parliament soon to disband the ACNC. We will
keep you informed of developments regarding the future of the ACNC
but we recommend compliance with legal obligations to lodge Annual
Information Statements until there is any change in the law.
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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