2019 Annual Information Statement Guide

Charity details

This section of the 2019 AIS gathers basic information about your charity.

Charity's Australian Business Number (ABN)

The ABN is an 11 digit number issued by the Australian Business Register.

Charity's name

Here you should enter your charity's formal name as it appears on legal or other official documents.

1. Other names your charity is known by

At this point you can add any other alternative names for your charity, for example, any name more commonly used than its formal name.

2. Provide your charity's public contact details

In this question, you are asked to provide your charity's

• contact email address
  • this question is mandatory. Once you have entered the email address, click on the search button to validate your response.
• website address
  • if your charity doesn't have a website, provide a web address for its main social media page.
  • if your charity has neither a website or social media page, leave the field blank.
• address
  • type the address slowly and select it from the list that appears.

3. Provide your charity's Address For Service details

Your charity's Address For Service will appear on the Charity Register and can be an email, postal or street address. In this question you will be asked to provide your charity's:

• Address For Service email
  • this question is mandatory. Once you have entered the email address, click on the search button to validate your response.
• Street address
  • type the address slowly and select it from the list that appears.

4. Select your charity's size

Annual revenue is what your charity earns in a year as a result of carrying out its ordinary activities, and is usually shown as one of the top line items in an income (profit and loss) statement.

• Small charities have an annual revenue of less than $250,000
• Medium charities have an annual revenue of $250,000 up to $999,999
• Large charities have an annual revenue of $1 million or more

This question is mandatory. Please ensure you use the right figure when calculating your charity size so that your charity does not over-report or under-report.

Reporting details

Responding to the questions on incorporated associations and fundraising will help us improve reporting to government agencies for charities.

If you do not provide these details, you may not be able to take up improved reporting arrangements in your state or territory. For more information, see our guidance on reducing red tape.

5. Incorporated association details

When asked if your charity is an incorporated association, you should answer 'Yes' to this question if your charity is incorporated or registered under any of the following:

• the Associations Incorporation Act 2009 of New South Wales
• the Associations Incorporation Reform Act 2012 of Victoria
• the Associations Incorporation Act 1981 of Queensland
• the Associations Incorporation Act 2015 of Western Australia
• the Associations Incorporation Act 1985 of South Australia
• the Associations Incorporation Act 1964 of Tasmania
• the Associations Incorporation Act 1991 of the Australian Capital Territory
• the Associations Act 2003 of the Northern Territory

If you are not registered under one of the above acts, answer 'No'.

When asked about your incorporated association numbers, select the states and territories in which your charity is incorporated and provide its incorporated association number.

If you do not know the relevant incorporated association number, contact your state or territory regulator.

6. Fundraising

If your charity intends to fundraise in the next reporting period, answer 'Yes' to the first part of question 6. From there, you will be asked to provide details of any relevant fundraising licence numbers your charity may hold. Not all fundraising activities require a fundraising licence. If you don’t have a licence, or you are unsure if you need one, check with your fundraising regulator.

7. Basic Religious Charities

Questions 7a–7e are only for charities whose only registered subtype is ‘advancing religion’. These questions are to determine whether or not your charity is a Basic Religious Charity.

Basic Religious Charities are charities which have the purpose of ‘advancing religion’, and which meet the five other criteria.

By answering these questions, we will determine whether your charity is a Basic Religious Charity. If, after this, you are still not sure if you are a Basic Religious Charity, contact the ACNC on 13 ACNC (13 22 62).

Key personnel

8. Primary contact

The contact person's details will not appear on the Charity Register. We will use these details to prove the contact person's identity if they call to discuss charity information.

When answering this question, some of these details are mandatory. They are marked with a red asterisk:
When providing your primary contact's email address and phone number, ensure you validate the information by clicking on the search button:

9. Charity Responsible People

A Responsible Person is someone with responsibility for governing your organisation (for example, a board member, a committee member or a trustee). More information on Responsible People.

When completing your charity's AIS, check to see if the names and information displayed are accurate. You may need to add, remove or change the position of one or more Responsible People.

It is important you check the box at the bottom of the page to confirm the details for all Responsible People are correct.

Activities

10. Did your charity operate in the 2019 reporting period

A charity is considered to be operating if it undertakes any activities or programs.

These activities can be financial (for example, spending money on projects or overseeing programs) or non-financial or strategic (for example, planning, employing staff, completing administrative work).

If you are unsure, select ‘Yes’. If you select 'Yes', you will be asked to provide further details.

11a. Select the main activities your charity undertook during the 2019 reporting period

Charities will first be asked to nominate a main activity from the list which appears in the form. They will then be asked to select up to three more main activities from a secondary list (Question 11b). It is important your charity only selects activities that are a primary part of your work.

Note that answering this question is mandatory.

Alternatives to selecting ‘Other’ in Question 11b

Please try to group your activities under the options provided rather than selecting ‘other’. When completing previous Annual Information Statements online, many charities listed activities under the ‘other’ category when they could have selected from the options provided.

Below are some alternatives to listing your charity’s activities as ‘other’.

However, if any activities that your charity conducted are not listed on the AIS form, you can select ‘other’ and then use one word or phrase to describe them.

Examples of charity activities

Each category of charity activity is listed below. It is accompanied by examples of charity activities that could be listed under each category. These examples are not an exhaustive list, and are only included as a guide.

Culture and recreation

Culture and arts

Sports

Other recreation activity

Education and research

Primary and secondary education

Higher education

Other education

Research

Health

Hospital services and rehabilitation activities

Aged care activities

Mental health and crisis intervention

Other health service delivery

Social services

Emergency and relief

Income support and maintenance

Environment

Environmental activities

Animal protection

Development and housing

Economic, social and community development

Housing activities

Employment and training

Law and advocacy

Advocacy and civic activities

Law and legal services

Philanthropic intermediaries and voluntarism promotion

Grant-making activities

Other philanthropic intermediaries and voluntarism promotion

International

International activities

Religion

Religious activities

Other

12. How did your charity's activities and outcomes help achieve its purpose?

Charities are encouraged to keep their responses to this question short. We recommend writing a short paragraph or 2-3 dot points detailing how your charity’s work helped achieve its mission and main aims. Your charity can include a link to a page on its website which details this information more thoroughly as part of its response.

Answering this question is mandatory. Your response to this question will appear on your organisation’s ACNC Charity Register page.

13. Locations of charity operation during the 2019 reporting period

When answering this question, select all the locations that apply by checking the box next to each applicable option.

Answering this question is mandatory.

14. Changes in charity activities in the 2020 reporting period

Select either 'Yes' or 'No' to this question. If you select 'Yes' you will be asked to explain the activities your charity intends to change or introduce during the next reporting period.

Answering this question is mandatory.

Beneficiaries

15. Charity beneficiaries during the 2019 reporting period

Beneficiaries are those who your charity intends to help. Question 15 asks about your charity's beneficiaries and requests you select your main beneficiaries.

Select your main group of beneficiaries from the drop-down list at Question 15a. If your charity has more than one main group of beneficiaries, select up to three more from the choices which appear under Question 15b.

If your charity has a large range of beneficiaries, or is focused on animals or the environment, you should select 'General community in Australia'.

Answering Question 15a is mandatory. Your charity’s main beneficiaries will be published on the ACNC Charity Register.

Annual Report

Question 16 in the 2019 AIS asks you to provide your charity's annual report. An annual report is a publication which provides important information about a charity and details of its work throughout a year.

If you provide your charity's annual report, it will appear on the Charity Register.

You can provide your annual report either by uploading it or providing us with the specific web link where it can be found. If you are providing a web address, enter it in the space set aside in the form and click on the search button to validate your response.

If you have no annual report available, check the corresponding option in the online form.

This section of the 2019 AIS focuses on your charity's staff and volunteer numbers.

17a. Paid employee numbers

This question asks how many full-time, part-time and casual employees your charity had during the last pay period of the 2019 reporting period.

This information might be contained in your charity's annual report, organisational chart, financials or PAYG forms.

Providing responses to question 17a is mandatory.

17b. Full-time equivalent staff figure

Your charity's full-time equivalent (FTE) staff figure refers to the number of full-time employees your charity would have if it combined the hours of full-time, part-time and casual employees. Again, this figure is usually available in your charity’s PAYG forms. If so, you can enter the figure as a response to this question.

You can manually work out your charity's FTE staff figure by adding up the toal of all employee paid hours (including paid leave) for the relevant period, and then dividing this figure by the number of hours normally worked by a full time employee.

The 2019 AIS online form also contains a calculator that can quickly and easily work out your FTE figure. Click on the 'yes' button when asked through the AIS if you need help calculating the FTE staff figure, and then enter:

• the total hours worked by all employees (full-time, part-time and casual) during the last pay period of the 2019 reporting period.
• the regular number of hours worked by a full-time employee of your charity in that same pay period.

The calculator will automatically display the FTE figure once both values are entered.

18. Unpaid volunteers

It is mandatory to answer this question.

The volunteer may have only volunteered for one hour or have been a full-time volunteer for the whole reporting period. Volunteers may have undertaken a variety of roles, including unpaid board or committee members.

If you are unsure of the exact number of volunteers who helped your charity during the 2019 reporting period, use your best estimate.

Financial report details

19. Cash or accrual accounting (small charities)

Small charities may use cash accounting when preparing financial reports if they are:

• an organisation with annual revenue below $250,000; and
• not required to use accrual accounting under their governing document or by any government department or agency, or funding body

The ACNC website has more information on cash and accrual accounting.

19. Type of financial report prepared (medium/large charities)

To answer this question, medium and large charities need to choose which type of financial report they have prepared from the three options contained in the drop-down box. The three options are:

• Special purpose financial statements
• General purpose financial statements
• General purpose financial statements – Reduced Disclosure Regime (RDR).

To decide which type of financial statement your charity needs to prepare under the Australian Accounting Standards, you must work out whether it is a ‘reporting entity’.

The Standards define a ‘reporting entity’ as:

‘an entity in respect of which it is reasonable to expect the existence of users who rely on the entity’s general purpose financial statements for information that will be useful to them for making and evaluating decisions about the allocation of resources. A reporting entity can be a single entity or a group comprising a parent and all of its subsidiaries’.

If people use and rely on your charity's financial statements to help them make decisions (for example, about how to spend money) then your charity is most likely a reporting entity.

Ultimately, whether your charity is a reporting entity or not will depend on a number of factors. Again, refer to our guidance, and your reviewer or auditor may also help in deciding whether your charity is a reporting entity.

If your charity is a reporting entity, it must submit general purpose financial statements that comply with all applicable Australian Accounting Standards. The standards are issued by the Australian Accounting Standards Board (AASB) and provide ways of accounting for and presenting the financial information of your charity.

Your charity can choose whether to report under the Reduced Disclosure Regime (RDR), which allow for significantly reduced disclosures in the notes to the financial statements.

If your charity is not a reporting entity, and is not required to prepare general purpose financial statements, your charity may prepare special purpose financial statements.

Question 19b will ask if your charity has provided a consolidated financial report for multiple entities (that is, a financial report for more than one ABN). Answer this question by selecting 'Yes' or 'No'

Question 19c asks if the report being submitted contains a modified opinion or conclusion. Answer this question by selecting 'Yes' or 'No'. If you answer 'Yes', you will be asked about the type of modified opinion or conclusion.

You can choose from one of the three options listed in the drop-down box:

• A qualified opinion/conclusion – when the auditor concludes that misstatements in the financial report are material, but not pervasive to the financial report; or the auditor is unable to obtain sufficient audit evidence on which to base the opinion, but concludes that the possible effects of undetected misstatements in the financial report could be material but not pervasive.
• An adverse opinion/conclusion – when the auditor concludes that misstatements are both material and pervasive to the financial report.
• A disclaimer of opinion – when the auditor is unable to obtain sufficient evidence on which to base an opinion, and the auditor concludes that the possible effects on the financial report of undetected misstatements could be material and pervasive.

Question 19d will ask medium and large charities if they have completed any related party transactions, and if they have any policies which cover these transactions and/or conflicts of interest.

A related party transaction (as defined in the Australian Accounting Standard AASB 124: Related Party Disclosures) is a transfer of resources, services or obligations between a charity and a related party regardless of whether a price is charged.

Answer both questions by selecting 'Yes' or 'No'.

20. Your charity's 2019 reporting period

Question 20 asks charities about their 2019 reporting period, and, more specifically, if the reporting period it is basing its 2019 AIS responses on is a full 12-month period.

Choose 'Yes' or 'No' when asked if your charity is reporting for a period other than 12 months. Note that answering this question is mandatory.

If you answer 'Yes', you will be asked to enter the start and end dates for your charity's reporting period.

21. Financial report

If you provide the ACNC with a copy of the financial report your charity gave to a state and territory regulator under relevant incorporated associations, cooperatives or charitable fundraising legislation, the Commissioner will treat this financial report as meeting the ACNC's requirements.

However, for this discretion to be exercised, you must answer question 21a (and, if applicable, question 21b and c).

Question 21a asks if the financial report has been submitted to a state or territory regulator.

If you answer 'Yes' to this question, you will be asked where you submitted your charity's financial report - you can answer by selecting one of the options from the drop-down list - and the reason why your charity had to submit the report. Again, answer this question by selecting an option from the drop-down list.

When uploading a copy of your charity's financial report, read the guidance contained in the 2019 AIS online form carefully to ensure your report complies with the requirements listed.

If the information is presented across multiple documents, please combine them into a single document and upload that document by clicking on the 'Add documents' button.

Remember to check the confirmation box at the bottom of the page to confirm that the uploaded financial report contains all of the information required.

Tips to complete the income statement and balance sheet

• Check you are using financial statements from the 2019 reporting period.
• Make sure you provide amounts for all of the items that make up the total.
• Enter amounts in full Australian dollars (no cents). Round up or down to the nearest dollar where required.
• Do not enter any dollar signs, commas, or decimal places.
• Note mandatory fields and ensure you don't leave them blank. Enter a zero (‘0’) if there is no dollar figure for that field.

Example income statement and balance sheet for small charities

22. Income statement summary

Help and guidance on each question in this section is contained below. Help is also contained in the 2019 AIS online form itself - clicking on 'More Information' under each question will reveal support text and examples to help you answer each question. Click on 'More Information' again to close the help for that question.

The National Standard Chart of Accounts (NSCOA) is a free tool and data dictionary for charities and not-for-profits which can also help guide your charity through this section of the AIS. For more information, see our factsheet on NSCOA.

Revenue/receipts

Gross income

a. Revenue from government (including grants)

Revenue from government includes:

• general purpose government grants or funding
• revenue received under a contract with government to provide specified services
• government procurement
• government rebates, supplements, subsidies or funded programs.

Include all types of funding and financial assistance provided by Commonwealth, state, territory or local governments in the 2019 reporting period, even where there was no condition attached to the grant. Do not include grants from non-government organisations or companies (these should be included in ‘revenue from providing goods or services’ or ‘donations and bequests’, depending on the type of grant).

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. Donations and bequests include donations from:

• public collections
• fundraising
• philanthropic trusts and corporations
• non-government grants that do not include the provision of goods or services
• members (but not membership fees)
• supporters
• employees

As well as:

• bequests and memorials
• tax deductible donations and gifts from the public
• tax deductible donations from members, supporters and employees
• non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, raffle tickets, tickets to a fundraising event, sale of merchandise.

c. Revenue from providing goods or services

Revenue from providing goods and services includes:

• sale of items
• commercial activities
• fees and charges for services provided
• certain types of grants from non-government bodies like philanthropic trusts and corporations
• rental income (if earned as part of your charity’s ordinary activities)
• running lotteries and gaming machines
• receiving royalties
• membership fees
• corporate sponsorship or partnership revenue
• subscription fees.

Do not include any revenue from government – this should be included under ‘revenue from government’. Include revenue from providing goods or services as part of your charity’s ordinary activities.

d. Revenue from investments

Include interest, dividends, and distributions from investments such as shares and units in managed funds. Do not include rental income or the increase in fair value of investments.

e. Other revenue/receipts

Examples of other revenue/receipts may include:

• recoupments
• other revenue not already captured in the above categories.

f. Total revenue/receipts (a+b+c+d+e)

This total is calculated automatically from your charity’s revenue from government, donations and bequests, revenue from providing goods or services, revenue from investment, and other revenue or receipts. Revenue is what your charity earns in a year as a result of carrying out its ordinary activities. For more information on charity revenue and charity size, see our factsheet on charity revenue and size.

Ensure your charity’s total revenue matches the size of your charity.

g. Other income (for example, gains)

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss. This may include:

• gains (only when they form part of the surplus/deficit for the year) such as sale of an asset of your charity. This might include the sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
• forgiveness of a liability or debt
• gains on foreign currency transactions.

h. Total income/receipts (f+g)

This total is calculated automatically from your charity's total revenue/receipts and other income.

Expenses/payments

i. Employee expenses/payments

Employee expenses/payments include salaries and wages paid (and payable if using accrual accounting) to staff employed by your charity. This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation.

k. Grants and donations made for use in Australia

Some charities make grants to other charities, individuals or beneficiaries, while some grant scholarships. If your charity made grants and donations for use in Australia, enter the amount here.

l. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

• sponsorship programs or projects that your charity manages
• money, goods or services your charity has donated to sister organisations or main governing body overseas
• indirectly sending money overseas, via another Australian organisation or charity.

If your charity has made a grant or donation for use outside Australia, list the country where the grant or donation was made in question 13.

m. Other expenses/payments

Other expenses/payments are those not already listed. These may include:

• administration costs
• agency contractor staff
• amortisation expense (loss due to the depreciation of a non-tangible asset – for example: intellectual property such as patents, trademarks or copyrights)
• auspicing/partnership fees
• bad debts
• bank charges
• board/governance expenses, including governance activities such as travel and accommodation for meetings
• cleaning
• consultancy fees
• cost of goods sold
• costs directly associated with grant funds
• credit card fees
• depreciation
• entertainment costs
• equipment hire/lease
• printing and stationery
• rental expenses
• repairs and maintenance.

n. Total expenses/payments (i+k+l+m)

This amount is calculated automatically from your answers to i, k, l and m.

o. Net surplus/(deficit) (h-n)

This amount is calculated automatically by subtracting your charity's total expenses/payments (n) from its total income/receipts (h).

Balance Sheet

Assets

v. Total assets

Assets provide future benefits to a charity and include anything of commercial value that is controlled by your charity at the end of the reporting period. Some categories may only be relevant for charities using accrual accounting.

Liabilities

aa. Total liabilities

ab. Net assets/liabilities (v-aa)

This amount is calculated automatically by subtracting your charity’s liabilities (aa) from its net assets (v).

Tips to complete the income statement and balance sheet

• Check you are using financial statements from the 2019 reporting period.
• Make sure you provide amounts for all of the items that make up the total.
• Enter amounts in full Australian dollars (no cents). Round up or down to the nearest dollar where required.
• Do not enter any dollar signs, commas, or decimal places.
• Note mandatory fields and ensure you don't leave them blank. Enter a zero (‘0’) if there is no dollar figure for that field.

Example income statement and balance sheet for medium and large charities

22. Income statement summary

Gross income

a. Revenue from government (including grants)

Revenue from government includes:

• general purpose government grants or funding
• revenue received under a contract with government to provide specified services
• government procurement
• government rebates, supplements, subsidies or funded programs.

Include all types of funding and financial assistance provided by Commonwealth, state, territory or local governments in the 2019 reporting period, even where there was no condition attached to the grant. Do not include grants from non-government organisations or companies (these should be included in ‘revenue from providing goods or services’ or ‘donations and bequests’, depending on the type of grant).

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. Donations and bequests include donations from:

• public collections
• fundraising
• philanthropic trusts and corporations
• non-government grants that do not include the provision of goods or services
• members (but not membership fees)
• supporters
• employees

As well as:

• bequests and memorials
• tax deductible donations and gifts from the public
• tax deductible donations from members, supporters and employees
• non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, raffle tickets, tickets to a fundraising event, sale of merchandise.

c. Revenue from providing goods or services

Revenue from providing goods and services includes:

• sale of items
• commercial activities
• fees and charges for services provided
• certain types of grants from non-government bodies like philanthropic trusts and corporations
• rental income (if earned as part of your charity’s ordinary activities)
• running lotteries and gaming machines
• receiving royalties
• membership fees
• corporate sponsorship or partnership revenue
• subscription fees.

Do not include any revenue from government – this should be included under ‘revenue from government’. Include revenue from providing goods or services as part of your charity’s ordinary activities.

d. Revenue from investments

Include revenue interest, dividends and distributions from investments and investment portfolios, and dividends and/or distributions from units held in managed funds which may contain real estate. Do not include rental income or the increase in fair value of investments.

e. Other revenue

Other revenue may include:

• levies where there is no obligation to supply goods or services
• recoupments – for example, electricity for sublet arrangements, insurance recoupments for workers compensation, salaries for jury duty and other cost recoveries such as airfares and accommodation for conferences
• rental income (if not earned as part of your charity’s ordinary activities)
• other revenue not already captured in the above categories.

f. Total revenue (a+b+c+d+e)

This total is calculated automatically from your charity’s revenue from government, donations and bequests, revenue from providing goods or services, revenue from investment, and other revenue. Revenue is what your charity earns in a year as a result of carrying out its ordinary activities. For more information on charity revenue and charity size, see our factsheet on charity revenue and size.

Ensure your charity’s total revenue matches the size of your charity.

g. Other income (for example, gains)

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss. This may include:

• gains (only when that form part of the surplus/deficit for the year) such as sale of an asset of your charity. This might include the sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
• forgiveness of a liability or debt gains on foreign currency transactions.
• rental income (if not earned as part of your charity’s ordinary activities)

h. Total gross income (f+g)

This total is calculated automatically from your charity's total revenue/receipts and other income.

Expenses

i. Employee expenses

Employee expenses/payments include salaries and wages paid (and payable if using accrual accounting) to staff employed by your charity. This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation.

j. Interest expenses (large charities)

Interest expenses include interest paid by your charity on any money it has borrowed (for example interest on its bank overdraft or mortgage) as well as any interest accrued during the reporting period that has not yet been paid.

k. Grants and donations made for use in Australia

Some charities make grants to other charities, individuals or beneficiaries, while some grant scholarships. If your charity made grants and donations for use in Australia, enter the amount here.

l. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

• sponsorship programs or projects that your charity manages
• money, goods or services your charity has donated to sister organisations or main governing body overseas
• indirectly sending money overseas, via another Australian organisation or charity.

m. All other expenses

Other expenses/payments are those not already listed. These may include:

• administration costs
• agency contractor staff
• amortisation expense (loss due to the depreciation of a non-tangible asset – for example: intellectual property such as patents, trademarks or copyrights)
• auspicing/partnership fees
• bad debts
• bank charges
• board/governance expenses, including governance activities such as travel and accommodation for meetings
• cleaning
• consultancy fees
• cost of goods sold
• costs directly associated with grant funds
• credit card fees
• depreciation
• entertainment costs
• equipment hire/lease
• printing and stationery
• rental expenses
• repairs and maintenance.

n. Total expenses (i+k+l+m)

This amount is calculated automatically from your answers to i, k, l and m.

o. Net surplus/(deficit) (h-n)

This amount is calculated automatically by subtracting your charity's total expenses/payments (n) from its total income/receipts (h).

p. Other comprehensive income (if applicable)

Other comprehensive income is identified below the surplus/deficit line in a total comprehensive income statement. An example may be a revaluation of land or buildings owned by your charity (but not sold).

q. Total comprehensive income (o+p)

This amount is calculated automatically by adding your charity's net surplus/deficit (o) and other comprehensive income (p).

Balance sheet

Assets

r. Total current assets

Assets are generally ‘current assets’ if they are expected to be realised, sold or consumed within 12 months from the end of the reporting period. They may include:

• cash in the bank (restricted and unrestricted)
• petty cash
• cash on hand
• short-term investment
• prepayments
• accrued income
• other financial assets
• accounts receivable, less provision for doubtful debts
• rental debtors accounts receivable, less provision for doubtful rental debtors
• other debtors, less provision for doubtful debts
• inventory on hand – such as stock held by your charity or as food or clothing held for distribution.

s. Non-current loans receivable (large charities only)

Non-current loans receivable include loans receivable by your charity from other organisations in the period beyond 12 months from the end of the reporting period.

t. Other non-current assets (large charities only)

Other non-current assets usually relate to fixed assets such as land and buildings, but can also include other items expected to be realised, sold or consumed more than 12 months from the end of the reporting period. They may include, but are not limited to:

• long-term investments and other financial assets (not trading stock)
• land
• accounts receivable not realised within 12 months from the end of the reporting period, less provision for doubtful debts
• rental accounts receivable not realised within 12 months from the end of the reporting period, less provision for doubtful rental debtors
• buildings, less accumulated depreciation of buildings
• plant and equipment, less accumulated depreciation of plant and equipment
• rental property furniture and fittings, less their accumulated depreciation
• motor vehicles, less their accumulated depreciation.

u. Total non-current assets

Medium-sized charities should enter the total amount of non-current assets at this point. For large charities, this figure will be calculated automatically (s + t).

v. Total assets (r + u)

This amount is calculated automatically (r + u).

Assets provide future benefits to a charity and include anything of commercial value that is controlled by your charity at the end of the reporting period. Some categories may only be relevant for charities using accrual accounting.

Liabilities

w. Total current liabilities

Current liabilities may include, but are not limited to:

• accounts payable
• accrued expenses
• loans payable
• other payables
• GST payable
• employee entitlements (benefits/provisions)
• ABN withholding tax payable
• PAYG withholding payable
• superannuation payable
• salary sacrifice
• hire purchase liability
• lease liability
• revenue received in advance
• grants received in advance
• grants payable to government departments.

x. Non-current loans payable (large charities)

Non-current loans payable should include loans payable by your charity to other entities in the period beyond 12 months from the end of the reporting period.

y. Other non-current liabilities (large charities)

Other non-current liabilities relate to balances that are expected to be settled beyond 12 months from the end of the reporting period. These include:

• hire purchase liability
• lease liability
• employee entitlements (benefits/provisions)
• loans payable not likely to be repaid in the next 12 months.

If a liability that would normally be included as non-current is likely to be repaid within 12 months from the end of the reporting period, it may be more appropriate to list it as current.

z. Total non-current liabilities

Medium-sized charities should enter the total amount of non-current liabilities at this point. For large charities, this figure will be calculated automatically (x + y).

aa. Total liabilities (w+z)

Medium-sized charities should enter the amount of total liabilities at this point. For large charities, this figure will be auto calculated (w + z).

Liabilities are the future sacrifices of economic benefits to the charity – generally, what it owes. It includes anything of identifiable value that is owed by your charity at the end of the reporting period.

ab. Net assets/liabilities (v-aa)

This amount is calculated automatically by subtracting your charity’s liabilities (aa) from its net assets (v).

If you are not an ancillary fund, this section of the AIS form will not appear for you.

Completing this section of the AIS replaces the requirement to lodge a separate Australian Taxation Office (ATO) Ancillary Fund Return for 2019. The information is not for publication and will be forwarded to the ATO only.

AF1. Constitutional Corporation

Each trustee of an ancillary fund should be a constitutional corporation; however, there are certain exceptions that allow individuals to be trustees of ancillary funds established prior to 1 October 2009 for private ancillary funds, and 1 January 2012 for public ancillary funds.

A constitutional corporation is either:

• a corporation to which paragraph 51(xx) of the Australian Constitution applies
• a body corporate that is incorporated in a territory.

A constitutional corporation would usually be registered with the Australian Securities & Investments Commission and have an Australian Company Number.

Less frequently, it may be incorporated under a territory's associations' incorporation legislation and have an association or incorporation number. If the trustee is a constitutional corporation, insert:

• the name of the constitutional corporation
• the Australian Company Number, association number or incorporation number
• the phone number (including area code) of the constitutional corporation.

AF2. Additional financial information

Your fund will need to provide details about all donations received in the 2019 financial year.

(i) Cash received

Enter the amount of total cash donations received.

(ii) Value of shares in publicly listed entities received

Enter the total value of shares in publicly listed entities received.
(iii) Value of shares in unlisted entities received

Enter the total value of shares in unlisted entities received.

(iv) Combined value of collectibles, land, buildings and other property received

Collectables include:

• paintings, sculptures, drawings, engravings or photographs, reproductions of these items or property of a similar description or use
• jewellery
• antiques
• coins or medallions
• rare folios, manuscripts or books
• postage stamps or first day covers.

Collectables also include:

• an interest in any of the items listed above
• a debt that arises from any of those items
• an option or right to acquire any of those items.

Enter the total value of collectibles, land, buildings and other property received.

Market value of assets

The market value of the fund’s assets must be estimated in accordance with the ATO’s Ancillary Fund Guidelines and any other directions from the ATO.

Estimates must be finalised before the fund is required to lodge its Annual Information Statement. The table below summarises:

• the method that must be used to obtain estimates; and
• when estimates must be made.

For more information:

• refer to Private Ancillary Fund Guidelines 20 to 23,
• Public Ancillary Fund Guidelines 20 to 23, or
• contact the ATO on 1300 130 248.

(v) Cash and term deposits

Enter the amount (in Australian currency) of all cash held and term deposits held (including accounts with any Australian financial institutions).

(vi) Listed shares

This category relates to shares, equities and similar financial contracts that are traded on Australian stock exchanges, excluding debt securities. Include investments in listed trusts here.

To answer this question, enter the market value of shares, equities and similar financial contracts that are held within Australia and traded on Australian stock exchanges.

(vii) Unlisted shares

This category refers to shares, equities and similar financial contracts that are not listed on Australian stock exchanges but are located in Australia. Include investments in unlisted trusts here. To answer this question, enter the market value of shares, equities and similar financial contracts that the fund held within Australia and are not listed on Australian stock exchanges.

(viii) Loans

Enter the amount that the fund has loaned that has not been repaid.

(ix) Land, buildings and any other assets

Enter the market value of land, buildings and any other assets.

(x) Total market value of assets

This value is auto-calculated based on (v) to (ix).

AF3. Distributions

An ancillary fund should only make distributions to Deductible Gift Recipients (DGRs) that are covered by item 1 of the table section 30-15 of the ITAA 1997. Item 1 DGRs are DGRs that are not Ancillary Funds. The Australian Business Register indicates whether an entity is an Item 1 DGR.

A distribution includes the provision of money, property or benefits, and is sometimes referred to by funds as a grant.

To complete this question, download and complete the 2019 Ancillary Fund Distributions spreadsheet. This spreadsheet details the distributions your fund made.

Where multiple distributions were made to the same recipient, combine all distributions made to that recipient and enter the total.

List the full names of the entities to which distributions were made, including their ABNs and the breakdown of distributions into the amount of money or the value of property. You can check that you have the correct name and ABN using the Australian Business Register.

a. Name of recipient

Enter the legal name of the recipient.

b. ABN of recipient

Enter the ABN of the recipient.

c. Money distributed

Enter the amount of money distributed to the recipient. Do not include expenses or fees incurred by your organisation.

d. Market value of property distributed

Enter the market value of property distributed to the recipient.

e. Total value of distributions made

This amount is calculated based on all amounts in c and d.

AF4. Information relating to entitlement to endorsement

a. Has the fund’s auditor or reviewer confirmed compliance with the Ancillary Fund Guidelines relating to the 2019 reporting period?

To answer this question, select yes or no.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the AIS is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

• the Commissioner advises otherwise
• your trust deed requires an audit.

A reviewer must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1A.1 or
• Public Ancillary Fund Guideline 28.2.1.

An auditor must meet the requirements provided in :

• Private Ancillary Fund Guideline 28.1 or
• Public Ancillary Fund Guideline 28.1.

For more information, refer to:

• Private Ancillary Fund Guideline 28, 29 and 48 and
• Public Ancillary Fund Guideline 28, 29 and 47.

b. Does the fund maintain a current written investment strategy?

To answer this question, select 'Yes' or 'No'.

The trustee of your fund must prepare and maintain a current investment strategy for the fund that sets out the investment objectives of the fund and details the investment methods the trustee will adopt to achieve those objectives.

The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that:

• the trustee;
• an auditor;
• a reviewer; or
• the Commissioner of Taxation

can determine whether the fund has complied with the Ancillary Fund Guidelines.

For more information:

• refer to Private Ancillary Fund Guideline 30, 31 and 32, and
• Public Ancillary Fund Guideline 30, 31 and 32.

c. Has the fund entered into a financial dealing with a person or entity associated with the founder or trustees of the fund?

To answer this question, select 'Yes' or 'No'.

Dealings (except by way of gift), with a founder donor, trustee, director, officer, agent, member or employee of the trustee, or an associate of these entities must be at arm's length or on terms more favourable to the fund than would otherwise be expected under an arm's length transaction.

For more information:

• refer to Private Ancillary Fund Guideline 36, and
• Public Ancillary Fund Guideline 36.

d. Did the fund wind up or cease to be a Public or Private Ancillary Fund during the 2019 reporting period?

To answer this question, select 'Yes' or 'No'.

If your fund was wound up or ceased to be a Public or a Private Ancillary Fund during the financial year, you need to answer yes.

If you have not provided the ACNC with your fund’s audited or reviewed financial reports, the ATO will contact you to request this.

e. Have the fund's financial statements been audited or reviewed?

To answer this question, select 'Yes' or 'No'.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the Annual Information Statement is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

• the Commissioner advises otherwise
• your trust deed requires an audit.

A reviewer must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1A.1 or
• Public Ancillary Fund Guideline 28.2.1.

An auditor must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1 or
• Public Ancillary Fund Guideline 28.1.

For more information, refer to :

• Private Ancillary Fund Guideline 28, 29 and 48 and
• Public Ancillary Fund Guideline 28, 29 and 47.

Reporting to a state regulator

The ACNC works with state and territory regulators to cut red tape and reduce duplication that charities face when reporting to various regulators.

In the 'About your charity' section of the 2019 AIS (around question 5), the ACNC asked your charity to provide any incorporated association numbers that you may have been given by the states or territories in which your organisation is incorporated.

Of course, if your charity is not an incorporated association, you won’t have any numbers to provide.

The details you entered at this point shape the questions your charity will now see in the 'Other reporting obligations' section.

If your charity has indicated it is an incorporated association earlier in its AIS, it will now be asked to provide further details. These might include:

• The date of your AGM
• Membership numbers and minimum membership requirements
• Committee membership numbers
• Resolutions passed at your charity’s AGM

Governing document and subtypes

This section of the 2019 AIS asks you to review and update information about your charity. Your charity has an obligation to notify the ACNC of changes to its details.

At this point of the AIS, you are reminded to check that the most current copy of your governing document is uploaded on the ACNC website.

Search for your charity on the Charity Register to see what the ACNC currently has as its the governing document. If your charity's governing document has changed, you can upload the current version after completing your charity's 2019 AIS. You can do this in the ACNC Charity Portal.

You should also be checking the current charity subtypes that are listed for your charity.

When the ACNC registers a charity, it is registered with one or more charity ‘subtypes’. These subtypes are categories that reflect the charity’s purpose. If your charity’s purpose has changed or expanded, you may need to change its subtypes. You can also do this through the Charity Portal.

Review your AIS

If you would like to preview and print your completed AIS, before you submit it, click on the large 'Preview your charity's Annual Information Statement' button on this page.

Declaration

The declaration section spells out how the ACNC will use information we gather through the 2019 AIS, as well as details of where information submitted through charities' AISs will be published on the ACNC website.

When completing the form declaration, ensure you fill in all the mandatory information (denoted by red asterisks) and verify any information that needs to be verified by clicking on the search icons.

Select the declaration relevant to your position or role with your charity from the applicable drop-down list. Once you have done all this, click the 'Submit' button at the bottom right of the page to submit your 2019 AIS.

Note: After you click 'Submit' to submit your AIS, a confirmation screen will appear and you will be able to download a full version of your charity's AIS to retain. You will also receive an email to confirm the successful submission of your charity's AIS.