Transitional reporting arrangements

Transitional reporting arrangements allow the ACNC to accept reporting originally prepared for other agencies.

They are an important part of the ACNC’s red tape reduction strategy, and our efforts to reduce the burden on charities that are required to report to multiple government agencies.

ACNC will continue to work with other government agencies to implement long-term streamlined reporting arrangements.

To work out if your charity can take up any of these transitional arrangements, refer to the list below.

Attention - Important information!Charities that are incorporated as companies by or registered with the Australian Securities and Investments Commission (ASIC) have many of their notification and reporting obligations to ASIC replaced by obligations to the ACNC. This is not a transitional arrangement. Read more about ASIC and ACNC obligations.

Commonwealth agencies

Office of the Registrar of Indigenous Corporations (ORIC)

The ACNC and ORIC work in partnership. Indigenous organisations that are registered with ORIC, and report to ORIC, do not have to report separately to the ACNC.

The information organisations provide to ORIC is passed on to the ACNC. This allows us to update details on the ACNC Register.

Your corporation can continue to operate and report to ORIC as it has always done, without reporting to the ACNC separately.

Read more about ORIC-registered charities.

Department of Education and Training (DET)

If your non-government school submits a financial questionnaire to DET, you do not have to provide financial information to us directly for reporting periods between 2014 and 2019.

We will accept the financial information lodged with DET (including the financial report collected by DET in the 2016 and 2017 reporting periods) as meeting our requirements under the ACNC Act to fulfil the financial reporting obligation in the Annual Information Statement.

Into the future – and for reporting periods 2018 and later – we will continue to work with non-government schools to streamline financial reporting requirements.

Read more about the obligations of non-government schools.

Australian Taxation Office (ATO)

Prior to the 2016 reporting period, charities that were ancillary funds were required to submit both an ancillary fund return to the ATO, and an Annual Information Statement to the ACNC.

Since the 2016 reporting period, the majority of these funds have only been required to submit the Annual Information Statement to the ACNC.

The ATO will contact funds that still need to submit an ancillary fund return to the ATO.
Read more about private and public ancillary funds

Reporting to state or territory regulators

Your medium or large charity may currently submit financial reports to the state or territory regulator because it is:

  • an incorporated association
  • a cooperative, or
  • a charitable fundraising organisation.

If so, you may be able submit the same financial report to the ACNC. For some charities, shown in the table below, we will accept this financial report as meeting our requirements for the 2014 to 2019 reporting periods.

Attention - Important information!Please note: Upload the same financial report you previously provided to the state or territory regulator in the financial information section of the Annual Information Statement. Remember to select the state or territory where you submitted that financial report.

The ACNC will accept the financial reports from the types of charities listed* as follows:

State or territory Incorporated associations Co-operatives Charitable fundraising organisations
ACT ** Yes Yes Yes
NSW Yes Yes Yes
QLD Yes Yes Yes
SA** Yes Yes Yes
WA No, as reports in WA were not required prior to the establishment of the ACNC Yes Yes
VIC** Yes Yes Yes
NT Yes Yes No, as reports not required in NT
TAS ** Yes Yes No, as reports not required in TAS

* If your charity is an incorporated association or co-operative AND a charitable fundraising organisation, submit the same report provided to your incorporating regulator (not the fundraising report). However, if your charity is a trust or is unincorporated, you can submit your fundraising report.

** There are streamlined reporting arrangements in these states and territories. These arrangements will affect your charity’s reporting obligations. Click on the state or territory for further information.

Attention - Important information!Please note: These transitional arrangements do not apply to companies limited by guarantee that submit their reports to state/territory fundraising regulators. Registered charities that are companies limited by guarantee must comply with all ACNC reporting requirements.

Find your state or territory regulator.

Read the Commissioner’s Policy Statement: Accepting other government reports.

Related resources

External resources