News & Insights

Charities registered with the Australian Charities and Not-for-profits Commission (ACNC) now have until 31 March 2019 to complete and lodge, the Annual Information Statement (AIS) for the charity.

All charities must file an AIS with the ACNC every 12 months, unless a charity or not-for-profit organisation is exempt. Those exempt from filing are: Aboriginal and Torres Strait Islander corporations, basic religious charities and non-government schools.

Unless exempt, a registered charity should ensure that the AIS is filed within six months of the end of the charity’s reporting period.

The filing deadline will differ between registered charities as there is currently no law setting out reporting periods for example, 31 December or 30 June. When to file will come down the individual charity’s own reporting period.

If the due date for filing of the AIS for your registered charity fell between 31 December 2018 and 28 February 2019, you now have until 31 March 2019 to submit it online.

The ACNC has altered the process and systems associated with preparation and lodgment of the AIS Form as part of an upgrade to its IT Systems. As a result, the Commissioner of the ACNC has decided to give eligible registered charities an extra month to file the AIS. This is to enable those having issues navigating the system or experiencing problems, to have more time to meet the legal reporting requirements.

To assist with preparation of your charity’s AIS, the ACNC has provided a checklist which contains:

• a list of all the matters to consider when preparing and lodging the AIS; and
• information relevant to preparation of the AIS Form.

The AIS Checklist can be found here.

Macpherson Kelley acts for and assists a number of charities and can assist with lodgment of the AIS or answer any queries relating to lodgment with the ACNC. Please contact us if you:

1.  Are unsure as to:
   a)when your registered charity’s reporting period is; or
   b) whether your registered charity is exempt from lodging an AIS;
2. Require assistance with the preparation and/or lodgment of your registered charity’s AIS Form; or
3. Have any other queries or concerns regarding your registered charity’s reporting obligations to the ACNC.

This article was written by Eloise Preller, Associate and Georgette Georges,  Lawyer – Commercial