Transitional reporting arrangements

The ACNC has transitional reporting arrangements in place with several government agencies.

These arrangements aim to reduce the burden on charities where streamlined reporting arrangements are not yet in place and charities must also report to those agencies.

Transitional reporting arrangements occur when the ACNC accepts a statement, report or other document that a charity submits to another Australian government agency in place of the charity’s Annual Information Statement or annual financial report.

They can also provide charities with extra time to comply with any streamlined reporting arrangements the ACNC and other agencies may implement.

Where streamlined reporting arrangements are in place so charities report only to the ACNC, a two-year transitional relief period may apply before the charity is required to meet all of our financial report requirements. Our red tape reduction page outlines the streamlined reporting arrangements we have in place for incorporated associations, ancillary funds and charitable fundraisers.

The ACNC has transitional reporting arrangements in place for:

• charities registered with the Office of the Registrar of Indigenous Corporations (ORIC)
• non-government schools reporting to the federal Department of Education (DoE)
• cooperatives in each state and territory.

Office of the Registrar of Indigenous Corporations (ORIC)

Indigenous corporations that are registered with ORIC are not required to submit an Annual Information Statement or financial reports to the ACNC. Charities must continue to comply with ORIC's reporting obligations, unless otherwise notified.

The ACNC works in partnership with ORIC. The transitional reporting arrangement we have allows Indigenous corporations to continue to operate and report to ORIC as they have always done, without the burden of having to report separately to the ACNC.

The information provided to ORIC is forwarded to the ACNC, and we update the ACNC Charity Register with this information.

Read more about ORIC-registered charities.

Department of Education (DoE)

Non-government schools that submit a Financial Questionnaire to the federal Department of Education do not have to provide financial information directly to the ACNC for their 2014 to 2024 reporting periods.

Through this transitional reporting arrangement, the ACNC will accept the financial information lodged with the DoE (including the financial report collected by the DoE) as meeting the requirements set out in the ACNC Act to fulfil the financial reporting obligation in the Annual Information Statement.

Read more about the obligations of non-government schools.

Co-operatives

Charities structured as co-operatives may be required to submit a financial report to their state or territory regulator.

Through our transitional reporting arrangement, these charities can also submit this financial report to the ACNC, and we will accept this report as meeting our requirements from the 2014 to 2024 reporting periods.

See our guidance about state and territory regulators to find your co-operative regulator.