Reporting errors in the 2017 Annual Information Statement

What do I have to do?

To submit a corrected AIS for your charity, use this unique link to log into the Charity Portal. Once you have logged in, make the necessary changes and submit your corrected 2017 AIS.

To correct the specific error your charity made in its 2017 AIS, refer to the examples below and find the error applicable to your charity. Your error is detailed in the email your charity received from the ACNC.

1. Because you are an incorporated association with (your state/territory incorporating body), you cannot be a Basic Religious Charity.
Further information What you must do

A charity cannot be a basic religious charity if it is an incorporated association under certain legislation that reports to one of the following regulators:

  • ACT – Access Canberra
  • NSW – Office of Fair Trading
  • NT – Licensing NT
  • QLD – Office of Fair Trading
  • SA – Consumer and Business Services
  • TAS – Department of Justice
  • VIC – Consumer Affairs
  • WA – Consumer Protection

More: acnc.gov.au/BasicReligiousCharity.

  1. Ensure your charity size matches your revenue for the 2017 reporting period (Question 6 in Section A).
  2. Answer yes to Question 7(b) in Section A (‘Is your charity incorporated or registered under certain legislation?’).
  3. Respond to Question 15 in Section D by providing valid financial information, or updating the information you originally supplied.
  4. If your charity is medium or large, upload its financial report when requested to do so – Question 16 in Section D.
  5. Update your declaration date in the AIS Declaration section.
  6. Submit your corrected AIS.
2. Because you are registered as a company under the Corporations Act 2001 (Cth), you cannot be a Basic Religious Charity.
Further information What you must do

A charity registered under the Corporations Act 2001 (Cth) cannot be a basic religious charity.

More: acnc.gov.au/BasicReligiousCharity.

  1. Ensure your charity size matches your revenue for the 2017 reporting period (Question 6 in Section A).
  2. Answer yes to Question 7(b) in Section A (‘Is your charity incorporated or registered under certain legislation?’).
  3. Respond to Question 15 in Section D by providing valid financial information, or updating the information you originally supplied.
  4. If your charity is medium or large, upload its financial report when requested to do so – Question 16 in Section D.
  5. Update your declaration date in the AIS Declaration section.
  6. Submit your corrected AIS.
3. Your full-time equivalent (FTE) staff figure is incorrect, perhaps because you have calculated it incorrectly or included volunteers in your calculations.
Further information What you must do

When calculating your charity’s FTE staff figure, exclude volunteers.

The ACNC’s online calculator can help.
  1. Go to Section C of your AIS. Review and update your FTE staff figure.
  2. Update your declaration date in the AIS Declaration section.
  3. Submit your corrected AIS.
4. In the 2017 AIS, your charity reported that it conducted activities in 2017 but did not provide any financial information.
Further information What you must do

An active charity should have some income, assets and/or expenses to report.

  1. Ensure your charity size corresponds with the total revenue recorded for the 2017 reporting period (Question 6 in Section A).
  2. Respond to Question 15 in Section D by reviewing and updating the financial information to ensure it relates to the 2017 reporting period.
  3. If your charity is medium or large, upload its financial report when requested to do so – Question 16 in Section D.
  4. Update your declaration date in the AIS Declaration section.
  5. Submit your corrected AIS.
5. The charity size you reported does not correspond with your total reported revenue.
Further information What you must do

Charity size is based on annual revenue. Your charity’s size must correspond with its revenue.

  1. Ensure your charity size corresponds with the total revenue recorded for the 2017 reporting period (Question 6 in Section A).
  2. Respond to Question 15 in Section D by updating your charity's financial information.
  3. If your charity is medium or large, upload its financial report when requested to do so – Question 16 in Section D.
  4. Update your declaration date in the AIS Declaration section.
  5. Submit your corrected AIS.
6. The financial information in your charity’s 2017 AIS does not match the income statement/balance sheet in your charity’s 2017 financial report.
Further information What you must do

The income statement/balance sheet amounts recorded in your charity’s 2017 financial report do not match the financial information in your charity’s 2017 AIS.
This may be due to:

  • Numerical errors – use whole dollar amounts and do not enter decimal points
  • Misclassification of trust distribution – in the past some charities have incorrectly classified a trust distribution made from their equity and reserves as an expense.

This is, in fact, a movement in equity and should not be included in the income statement section of the AIS.

  • Missing financial information – ensure you include all of your charity’s income and expenses in the income statement section. This includes operating revenue/expenses, as well as all other gains/losses.
  • Cost of sales - the cost of sales should be reflected as expenses and not offset against revenue.
  1. Ensure your charity size corresponds with the total revenue recorded for the 2017 reporting period (Question 6 in Section A).
  2. Respond to Question 15 in Section D by updating your charity's financial information.
  3. Update your declaration date in the AIS Declaration section.
  4. Submit your corrected AIS.
7. The financial information in your charity’s 2017 AIS is identical to that recorded in your charity’s 2016 AIS.
Further information What you must do
The financial information supplied in your charity’s 2017 AIS is identical to that recorded in your charity’s 2016 AIS.
  1. Review Question 6 in Section A of the AIS to ensure your charity size matches your revenue for the 2017 reporting period.
  2. Respond to Question 15 in Section D by updating your charity's financial information.
  3. Update your declaration date in the AIS Declaration section.
  4. Submit your corrected AIS.