Generally, all charities must submit their Annual Information Statement within six months from the end of their 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).
The standard ACNC reporting period is the financial year, 1 July to 30 June. If your charity uses a different reporting period, you need to request to use this reporting period for your Annual Information Statement.
You only need to tell us once about your different reporting period. This will help the ACNC know when your reporting obligations are due, and help us to send you reminders at the right time.
More information on reporting periods.
Failure to submit an Annual Information Statement
If your charity does not submit its Annual Information Statement and takes no action to try to do so, the ACNC will:
- issue penalty notices if we find your charity is deliberately not meeting its obligation to report, and/or
- publish a statement that your charity’s Annual Information Statement is overdue on the ACNC Register. This will appear on your charity’s entry on the Register if it fails to submit for more than six months after the due date.
The ACNC can impose penalties on charities that fail to submit their Annual Information Statement on time.
When your charity submits its Annual Information Statement, the ACNC Register details will be updated, and the overdue statement will be removed.
If your charity does not submit an Annual Information Statement for two or more years, demonstrating persistent non-compliance, the ACNC will progress towards revoking its registration. This will result in the ATO removing your charity’s entitlement to charity tax concessions.
More information on failing to submit Annual Information Statements.