ACNC ANNUAL INFORMATION STATEMENT

All registered charities must comply with their legal obligations, including submitting an Annual Information Statement (AIS) each year. The AIS includes questions about a charity’s activities, basic financial information and other questions to help the ACNC understand the charity sector and reduce the sector’s overall reporting burden.

FINANCIAL REPORTS

Each year, medium and large charities are required to submit a financial report with their AIS. Small charities can choose to submit a financial report, but it is not compulsory.

The ACNC will use the collected information in the following ways:

• publish the information on the ACNC Register (unless you apply to have that information withheld – see detail below);
• use the information for the purpose of administering the ACNC Act;
• may share that information to other authorised Australian government agencies, removing the need for those agencies to ask you for the same information
• share it with researchers through data.gov.au, contributing to transparency in the charity sector;
• analyse it in order to provide simple financial and other information to the charity sector, donors, volunteers and the public;
• compare information over the reporting periods and monitor trends.

If your charity believes there are valid reasons for the ACNC not publish some of the information it submitted through the AIS, you can apply to withhold information from the Register.

Not all information can be withheld, only information that fits within certain criteria (such as information that may be commercially sensitive, or if published, might cause harm). The ACNC may still publish this information if the public interest in doing so is greater than the risk.

You can apply to withhold information in the Charity Portal.

WHEN IS THE AIS DUE?

The Annual Information Statement (AIS) is due at different times for different charities. This depends on a charity’s reporting period. A charity’s AIS and financial report (if required) are due six months after the end of the charity’s reporting period.

The two most common reporting deadlines are:

• 31 December for charities reporting to a regular financial year (1 July to 30 June)
• 30 June for charities using a calendar year reporting period (1 January to 31 December).

Note: For charities that report on a regular 1 July to 30 June financial year, the Commissioner has extended the deadline to submit the 2017 AIS to 31 January 2018.

The ACNC website includes a detailed downloadable guide to the AIS and a handy checklist to assist registered charities.