2023 Annual Information Statement Guide

This section of the 2023 Annual Information Statement gathers basic information about your charity.

Charity's Australian Business Number (ABN)

Your charity's ABN is an 11 digit number issued by the Australian Business Register. This response should be pre-filled in your Annual Information Statement.

Charity's name

Here you should enter your charity's formal name as it appears on legal or official documents. This response should be pre-filled in your Annual Information Statement.

Charity's website address

Here you should provide your charity's website address. If your charity does not have a website, provide a link to its main social media page, or leave this field blank.

1. Address for Service

A charity's Address For Service is the primary address where the ACNC sends all correspondence. Your charity's Address For Service can be an email address, or a physical or postal address in Australia.

Here you can provide your charity's Address for Service email. You will also be asked to provide your charity's street address. Your charity's Address for Service will appear on the ACNC Charity Register.

2. Reporting details

Incorporated associations

When asked if your charity is an incorporated association, you should answer 'Yes' 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 your charity:

• is not registered under one of these Acts,
• is not incorporated, or
• is incorporated, but under other legislation – for example the Parents and Citizens Associations Incorporation Act 1976 (NSW),

you should answer 'No' to this question.

When asked about your charity's incorporated association number, select the state or territory in which your charity is incorporated and provide the relevant incorporated association number.

If you do not know your charity's incorporated association number, contact your state or territory regulator.

3. Fundraising

If your charity intends to fundraise in the next reporting period, answer 'Yes' to the first part of this question.

From there, you will be asked to provide details of any relevant fundraising licence numbers your charity may hold. If you choose 'online' as a response to Question 3a, you will not be asked to provide a licence number.

Not all fundraising activities require a fundraising licence. If your charity doesn't have a licence, or you are unsure if your charity needs one, check with your fundraising regulator.

4. Basic Religious Charities

Questions in this section are for charities whose only registered subtype is ‘advancing religion’. These questions are to determine if your charity is a Basic Religious Charity.

These questions will not appear for charities with a subtype that is not 'advancing religion'.

Basic Religious Charities are charities that:

• have the purpose of ‘advancing religion’, and
• meet six other criteria.

We will use your answers to these questions to determine if your charity is a Basic Religious Charity.

Each of the questions is accompanied by help text in the Annual Information Statement. Read the help text by hovering over the question mark icon next to each question before responding.

If you are a Basic Religious Charity, you will not have to complete all the financial questions in the People, Finance and Reporting section of the 2023 Annual Information Statement.

5. Charity size

This question is mandatory

Your charity size is based on your charity's annual revenue, not its annual income.

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.

Ensure you:

• use the correct figure when calculating your charity’s size
• double check which size category (small, medium or large) your charity falls into so you do not over-report or under-report.

Once you have entered this information, click on the 'Save' button on the bottom right side of the page. Then click on 'Next' to continue your 2023 Annual Information Statement.

This section of the Annual Information Statement asks about your charity's programs – its work, operations and how these things helped achieve its charitable purpose.

6. Charity operations in the 2023 reporting period

A charity is classed as 'operating' if it undertakes any activities or programs. These activities can be either financial or non-financial.

Financial activities include spending money on projects or overseeing programs. Non-financial or strategic activities include planning, employing staff or completing administrative work.

If you are unsure whether your charity operated during the period, select ‘Yes’.

If you select 'Yes', you will be asked to provide further details about your charity's work and programs.

If you select 'No', you will not be required to provide information about your charity's programs, but will be prompted to explain why your charity did not operate.

7. Charitable purpose

If you answered 'Yes' to whether your charity operated during the 2023 reporting period, you will then be asked to describe how your charity's work helped achieve its overall mission and main aims.

Charities are encouraged to keep their responses to this question brief – two to three sentences or a few bullet points. It is also an opportunity for your charity to outline and explain any significant increase or decrease in staff numbers due to changes in program work or other circumstances.

Charities can also include a link to a page on their website which details this information more thoroughly. Your charity's response to this question will appear on its Charity Register page.

8. Programs

A program is an activity or service that a charity runs to pursue it charitable purpose for its beneficiaries. It may be small or large, ongoing or temporary, but it is something the charity does to achieve its goal.

Details your charity provides about its programs through the Annual Information Statement will be displayed on its Charity Register page. This will allow members of the public – including potential volunteers, donors and partners – to learn more about your charity’s work and how they can support it.

Add, update or remove charity program details

At this point in the 2023 Annual Information Statement, you will be able to add, update or remove details about your charity's programs.

• To add a new program, you can click on the 'Add a program' option in the table provided and enter details about the program.
• To update details of an existing program, click on the program's name in the table and make changes to the details that appear.
• To remove details of programs your charity no longer runs, click on the red bin icon next to the information you wish to remove.

You must add at least one program for your charity, and you can add up to 10 programs.

When completing this section of the Annual Information Statement, consider if your charity's overall work comprises several separate smaller programs. If so, your charity should list those multiple programs in this section and provide details for each.

The more programs your charity includes in its Annual Information Statement, the better the detail that will feature on your page on the Charity Register.

Program name

You must add a name for your charity's program.

If the program has a specific name, enter it here. If it doesn't have one, you can give it a short descriptive name to help people understand what the program is.

Program classification

You must enter a classification for your charity's program or programs.

The taxonomy used in this section of the Annual Information Statement has been developed for the broader not-for-profit sector, and the classification descriptions it uses are reflective of this. The descriptions are a guide to select the appropriate classification.

To enter a classification, click on the 'Search classification' button. A pop-up window will appear for you to choose the classification. You can either:

• Search for a classification with a keyword or two that describes your charity's program. Then, from the search results, click on the classification that best fits the program.
• Browse the classifications on the right-hand side of the screen. Click on one of the classification headings to open more specific classifications from which to choose.

If your charity's program fits into more than one classification, choose the classification that best fits. When you have found the best classification for your charity's program, click the blue 'Add' button. After this you will be able to add the rest of the program's details.

Program beneficiaries

Beneficiaries are who your charity's program aims to help.

You will be asked to choose the main beneficiaries for each of your charity's programs. Choose the program beneficiaries from the list of options provided.

If the charity program has more than one group of beneficiaries, choose all that apply and try to be as specific as possible. If you select 'Other' you will need to provide a description of who exactly the other group of beneficiaries is.

Program operating locations

You must add the locations for each of your charity's programs.

To add a program location, click on the blue 'Add Location' button and start typing the location into the text field. This will give you a list of suggestions from which you can choose.

If you want to add another location, click the blue 'Add Location' button again.

When adding program locations, enter the specific location or catchment area in which each individual program operates. If the program helps or benefits beneficiaries in multiple areas, enter either all the locations or provide the suburbs or towns.

The location you enter will provide important information on your charity’s entry on the Charity Register. The more specific you are, the more likely people are to find your charity's work.

If your program's exact location is sensitive and should not be displayed on the Charity Register, enter a broader location such as the city or state in which it operates.

You can provide a maximum of 10 locations per program. If the program operates in more than 10 locations, you can provide locations based on region or state.

Do not use your office location if it is different from the location or locations where your program operates.

If your charity's program runs online, you can select the 'This program is run online' box.

If your charity's program operates outside Australia – or if your charity has provided a grant or donation for use outside Australia – check the 'This program is run outside Australia' box and select all the countries relevant to your charity's activities or grantmaking.

You will also be asked to provide more details about your charity's international activities, including:

• the type of international work your charity undertakes
• further details about the international activities undertaken.

If your charity conducts activities overseas, you must comply with the External Conduct Standards. For more information, read our guidance on the External Conduct Standards.

Program weblink

At this point you can enter the website address for your charity's program. If the program does not have a dedicated webpage, use your charity's general website address or that of your main online presence (for example, social media).

Once you have entered this information, click on the 'Save' button at the bottom right-hand side of the page.

You will see the program details added to the table in the Programs section of the Annual Information Statement. If you want to make further changes to program details at this point, click 'Edit' on the left-hand side of the program's listing in the table.

To continue to the next section of the 2023 Annual Information Statement, click on the 'Next' button.

This section of the 2023 Annual Information Statement contains questions about your charity's staff and volunteer numbers.

9. Paid employee numbers

This question is mandatory.

This question asks how many full-time, part-time and casual employees your charity had during the last pay period of the 2023 reporting period. The ACNC classifies:

• full-time staff as those that work 35 hours or more per week
• part-time staff as those who work 1-34 hours a week
• casual staff as those who work any number of hours, but who do not get paid personal or holiday leave.

More information on staffing is likely to be contained in your charity's PAYG forms, or in its annual report, organisational chart or financials. Note that the information you should provide should be for your charity's final pay period of the 2023 reporting period.

Do not include paid contractors in this figure, as contractors are not considered to be employees for the purposes of this question.

10. Your charity's full-time equivalent (FTE) staff figure

This question is mandatory for medium and large charities, and optional for small charities.

Your charity's FTE staff figure represents 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 it is, you can enter the figure as a response to this question.

Calculating your charity's FTE staff figure

The Annual Information Statement contains provision to automatically calculate your FTE figure. To do so, click on the 'Yes' button when asked if you need help calculating the FTE staff figure, and then enter:

• the total hours worked by all paid employees (full-time, part-time and casual) during the last pay period of the 2021 reporting period
• the regular number of hours worked by a full-time employee of your charity in that same pay period (for example, 35).

The total FTE figure will display once both values are entered.

If you select 'No' when asked if you need help calculating the FTE staff figure, you will be able to manually enter your charity's FTE staff figure for the last pay period of the 2022 reporting period.

11. Volunteers

This question is mandatory.

When considering your charity’s volunteer numbers, remember that a volunteer may have only volunteered for one hour at your charity, or may have been a full-time volunteer for the whole 2023 reporting period.

Volunteers may have undertaken a variety of roles, including as unpaid board or committee members.

Any volunteering hours the corporate volunteers contributed to your charity contributed to your charity by corporate volunteers – for example, volunteers from a business or commercial organisation – should be included in this total.

When you have completed this section of the Annual Information Statement, click on the 'Save' button on the bottom right side of the page. Then click on 'Next' to go to the next section.

The questions your charity will have to answer in this section of the 2023 Annual Information Statement may vary depending on its size. Note carefully which questions are relevant to your charity.

12. Cash or accrual accounting (small charities)

This question is for small charities and asks if your charity used cash or accrual accounting. Small charities can use cash accounting when preparing financial reports if:

• their governing document doesn't require them to use accrual accounting, or
• they are not compelled to use accrual accounting by any government department or agency, or funding body.

12a-c. Reportable related party transactions (small charities)

For the 2023 Annual Information Statement period onwards, small charities must disclose reportable related party transactions.

For small charities, a related party is a 'person or organisation that is connected to the charity and has significant influence over the charity'. This may include:

• a charity’s Responsible People and their close family members
• a charity’s senior management and their close family members
• other people or organisations that can influence a charity’s decision-making.

If your charity did have a reportable related party transaction in the 2023 reporting period, answer 'Yes' to Question 12a.

You will be asked to select one or more related party transaction types:

• fees paid to a related party for providing goods or services to the charity
• loans from/to a related party
• salary/wages paid to a related party's relative(s)
• transfer of charity property or assets to a related party
• charity goods or services provided at a discount to a related party
• significant use of charity property by a related party
• investment in a related party
• other (describe).

You will then be asked to provide any other relevant details (Question 12c), including more information on your charity's transactions.

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

This question is mandatory for medium and large charities.

To answer this question, medium and large charities need to choose which type of financial report they have prepared:

• Special purpose financial statements
• General purpose financial statements
• General purpose financial statements – simplified disclosure

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’.

Generally speaking, your charity is most likely a reporting entity if:

• people use and rely on your charity's financial statements to help them make decisions about how to allocate resources, and
• people cannot have their information needs satisfied if your charity prepared only special purpose financial statements

Ultimately though, there are a number of factors that contribute to whether your charity is a reporting entity or not. Our annual financial reporting guidance provides more information, and your reviewer or auditor may also be able to 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.

For more information, see our guidance on AASB standards and financial reporting.

12b. Have you provided a consolidated financial report for multiple entities? (medium/large charities)

This question is mandatory for medium and large charities.

This question asks 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'.

12c. Does the audit or review report that is provided with the annual financial statements include a modified opinion or conclusion? (medium/large charities)

This question is mandatory for medium and large charities.

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 then choose from 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.

12d. Related party transactions (medium/large charities)

In the 2023 Annual Information Statement, medium and large charities must disclose their related party transactions.

If your charity did have a reportable related party transaction in the 2023 reporting period, answer 'Yes' to Question 12d(i).

You will be asked to select one or more related party transaction types:

• fees paid to a related party for providing goods or services to the charity
• loans from/to a related party
• salary/wages paid to a related party's relative(s)
• transfer of charity property or assets to a related party
• charity goods or services provided at a discount to a related party
• significant use of charity property by a related party
• investment in a related party
• other (describe).

You will then be asked to provide any other relevant details (Question 12d(iii)), including more information on your charity's transactions.

12e. Key management personnel remuneration (selected large charities)

This question is mandatory for large charities that are not Basic Religious Charities.

Key management personnel are those with the authority and responsibility for planning, directing and controlling the activities of a charity. They are senior decision makers in a charity, and might include:

• Responsible People (for example, board, committee members, trustees)
• Senior staff (for example, the CEO, chief financial officer, chief operating officer).

Key management personnel may be directly employed by a charity, or may be provided to a charity by a separate ‘management entity’.

Key management personnel provided by a separate management entity are considered to be the equivalent of one key management personnel member.

This question asks if a charity has more than one remunerated key management personnel member.

If you answer 'Yes' to this question, you will then be asked to enter the number of key management personnel your charity has, as well as specify the total remuneration paid to its key management personnel.

For more information, see our guidance on key management personnel remuneration.

13. Your charity's reporting period

This question is mandatory.

The Annual Information Statement will display your charity's financial reporting period end date (as per ACNC records), and will ask if your charity is reporting for a period other than 12 months. Answer by selecting 'Yes' or 'No'.

14. Financial reports for co-operatives

If your charity is a co-operative, the Commissioner can treat a copy of the financial report submitted to a state or territory regulator as meeting the ACNC reporting requirements under our transitional reporting arrangements.

For this discretion to be exercised, it is important to answer 'Yes' to Question 14: "Are you a co-operative that submitted its financial report to a state or territory regulator?"

If your charity is not a co-operative, answer 'No'.

15. Financial report

When uploading a copy of your charity's financial report, read the guidance text in the 2023 Annual Information Statement carefully to ensure your report complies with the requirements listed.

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

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

Once you have entered this information, click on the 'Save' button on the bottom right side of the page. Then click on 'Next' to continue to the next page.

General tips to complete this section of the 2023 Annual Information Statement

• Check you are using financial statements for the 2023 reporting period.
• 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 dollar signs, commas, or decimal places.
• Fill in all mandatory fields. Enter a zero (‘0’) if there is no dollar figure for that field.

Guidance for each question in this section is outlined below, as well as in the 2023 Annual Information Statement itself – clicking on 'More Information' under each question will reveal support text and examples to help you respond.

Example income statement and balance sheet for small charities

16. Income statement summary

Revenue and receipts

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 2023 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 (comprising of funds or gifts in kind) where there is no material benefit to the donor. Donations and bequests include funds or gifts in kind from:

• public collections
• fundraising
• philanthropic trusts and corporations
• non-government grants without a defined performance obligation – for example, general purpose grants
• 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 the sale of an item – for example, raffle tickets, tickets to a fundraising event or 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
• non-government grants with a defined performance obligation – for example, grants where the charity provides a specific service or program in return for the grant
• 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. Include dividend franking credit amounts in the total. 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 responses to questions a, b, c, d, and e.

Revenue is what your charity earns in a year as a result of carrying out its ordinary activities.

Ensure your charity’s total revenue corresponds with your charity's size – small, medium or large. For more information, see our guidance on charity revenue and size.

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. These include gains or losses such as:

• net gain or loss from the sale of an asset of your charity. This might include the sale of a motor vehicle, equipment, real estate, investments or 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)
• changes in the fair value of investments.

h. Total income/receipts (f+g)

This total is calculated automatically from your responses to questions f and g.

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.

Payments to labour hire firms or contractors should be included in ‘other expenses/payments’.

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. 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
• labour hire
• 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 are any resources controlled by your charity at the end of the reporting period. Some categories may only be relevant for charities using accrual accounting.

These may include:

• cash in the bank
• inventory on hand such as stock held by your charity or as food or clothing held for distribution.
• land
• buildings (less accumulated depreciation)
• furniture (less accumulated depreciation)
• office equipment (less accumulated depreciation)
• motor vehicles (less accumulated depreciation)

Liabilities

aa. Total liabilities

Liabilities are generally what a charity owes and represent a commitment to transfer your charity’s economic resources.

They include anything of identifiable value that is owed by your charity at the end of the financial year.

These may include:

• outstanding bills the charity hasn’t yet paid
• outstanding loans the charity has not paid back yet
• GST owed to the Australian Taxation Office

ab. Net assets/liabilities (v-aa)

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

Provide a short written description of your assets and liabilities (charities that use cash accounting only)

Small charities that use cash accounting can provide information here about their assets and liabilities.

This description can be as brief or as detailed as your charity wishes it to be. It may detail bank account holdings, any assets owned, loans outstanding or charity liabilities.

Once you have completed this section, click on the 'Save' button on the bottom right side of the page. Then click on 'Next' to continue your 2023 Annual Information Statement.

General tips to complete this section of the 2023 Annual Information Statement

• Check you are using financial statements for the 2023 reporting period.
• 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 dollar signs, commas, or decimal places.
• Fill in all mandatory fields. Enter a zero (‘0’) if there is no dollar figure for that field.

Guidance for each question in this section is outlined below, as well as in the 2023 Annual Information Statement itself – clicking on 'More Information' under each question will reveal support text and examples to help you respond.

Example comprehensive income statement and balance sheet for medium and large charities

16. Income statement

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 2023 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 without a defined performance obligation – for example, general purpose grants or a grant towards core operating costs
• 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
• non-government grants with a defined performance obligation – for example, grants where the charity provides a specific service or program in return for the grant
• 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. Include dividend franking credit amounts in the total. 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
• other revenue not already captured in the above categories.

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

This total is calculated automatically from your responses to questions a, b, c, d and e.

Revenue is what your charity earns in a year as a result of carrying out its ordinary activities.

Ensure your charity’s total revenue corresponds with your charity's size – small, medium or large. For more information, see our guidance on charity revenue and size.

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. These include gains or losses such as:

• net gains or losses (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 or 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)
• changes in the fair value of investments if these are reported in your charity's profit and loss statement rather than the statement of other comprehensive income.

h. Total gross income (f+g)

This total is calculated automatically from your responses to questions f and g.

Expenses

i. Employee expenses

Employee expenses/payments include salaries and wages incurred to staff employed by your charity.

This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation. Payments to labour hire firms or contractors should be included in ‘other expenses/payments’.

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 responses to questions 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 from your responses to questions o and 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 (s+t)

Medium-sized charities should enter the total amount of non-current assets at this point.

For large charities, this figure will be calculated automatically from your responses to s and t.

v. Total assets (r+u)

This amount is calculated automatically automatically from your responses to r and 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.

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 from your responses to x and 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 automatically calculated from your responses to w and 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).

Once you have entered all this information, click on the 'Save' button on the bottom right side of the page. Then click on 'Next' to continue your 2023 Annual Information Statement.

The ACNC has arrangements with a number of Australian states and territories to reduce red tape for charities and cut duplicated reporting. Learn more about the ACNC's work to cut charity red tape.

In this section of the 2023 Annual Information Statement, the ACNC asks questions and gathers information from charities on behalf of their state or territory regulator.

We then pass this information onto these regulators. This means charities don't have to supply this information to them separately, allowing them to save time and avoid unnecessary red tape.

Depending on your state or territory, questions in this section might ask about your charity's:

• annual general meeting
• member numbers
• committee size, or
• fundraising purposes.

See our guidance about streamlined reporting arrangements the ACNC has established with individual states and territories.

Once you have finished answering questions in this section of the 2023 Annual Information Statement, click on the 'Save' button on the bottom right side of the page to save your progress. Then click on 'Next' to continue.

This section of the guide is only for ancillary funds, and is designed to help them complete the ancillary fund section of their 2023 Annual Information Statement. If your charity is not an ancillary fund, this section of the Annual Information Statement will not appear.

Completing this section of the Annual Information Statement replaces the requirement to lodge a separate Australian Taxation Office (ATO) Ancillary Fund Return for 2023. 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 and 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 past financial year.

Donations

(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.

Ensure the total value of donations matches the figure you entered for the ‘Donations and Bequests’ question in the Income and Expenses sub-section of your 2023 Annual Information Statement.

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 Taxation Administration (Private Ancillary Fund) Guidelines 2019
• Public Ancillary Fund Guidelines 2011, 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 2023 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 2023 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 or auditor must meet the requirements provided in:

• Taxation Administration (Private Ancillary Fund) Guidelines 2019 or
• Public Ancillary Fund Guidelines 2011.

For more information, refer to:

• Taxation Administration (Private Ancillary Fund) Guidelines 2019 or
• Public Ancillary Fund Guidelines 2011.

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 Taxation Administration (Private Ancillary Fund) Guidelines 2019, and
• Public Ancillary Fund Guidelines 2011.

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 Taxation Administration (Private Ancillary Fund) Guidelines 2019, and
• Public Ancillary Fund Guidelines 2011.

d. Did the fund wind up or cease to be a Public or Private Ancillary Fund during the 2023 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?

This question only appears for small charities. 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 or auditor must meet the requirements provided in:

• Taxation Administration (Private Ancillary Fund) Guidelines 2019 or
• Public Ancillary Fund Guidelines 2011.

For more information, refer to:

• Taxation Administration (Private Ancillary Fund) Guidelines 2019 or
• Public Ancillary Fund Guidelines 2011.

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

When completing your charity's 2023 Annual Information Statement, ensure the names and information displayed in this section are accurate.

You may need to add, remove or change the position of one or more Responsible People involved with your charity.

It is important to note that only the name of each Responsible Person and the position that person holds in your charity will appear on the ACNC Charity Register.

If you wish to have a Responsible Person's name and position withheld from the Charity Register, apply to do so before you submit your charity's Annual Information Statement. For more information, see our guidance on withholding details from the Charity Register.

17a. Review and edit your current list of Responsible People

In the first table in this section of the 2023 Annual Information Statement, you can check the list of your charity's current Responsible People, as well as edit details as required.

To update a Responsible Person's position, click 'Edit' in the table then change the position. You will also need to provide a start date for the new position.

To remove someone from your charity's list of Responsible People, click 'Edit' and then simply add an 'End date' – the day that person ceased being a Responsible Person for your charity – to the record.

17b. Add a new Responsible Person

The next table is where you add new Responsible People.

To do so, click on the 'Add Responsible Person' button in the table. From there, you can provide the details of the Responsible Person you wish to add.

Review your Annual Information Statement

To review your charity's Annual Information Statement before submitting it, click on the 'Review your charity's Annual Information Statement' button on this page.

Declaration

The declaration that appears on this page spells out how the ACNC will use information we gather through the 2023 Annual Information Statement, as well as details of where information submitted through charities' Annual Information Statements will be published on the ACNC website.

Please read and note the information in the declaration section.

Declaration details

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

Select the relevant declaration and submit

Select the declaration relevant to your position or role with your charity from the drop-down list.

Ensure you have answered all the relevant questions correctly and read the privacy statement before you complete the declaration and submit your charity's Annual Information Statement. If your charity's Annual Information Statement is incomplete, processing may be delayed and you may be asked to complete a new one.

When you are satisfied, click the 'Submit' button to submit your charity's 2023 Annual Information Statement.

After you submit your charity's Annual Information Statement, a confirmation will appear on screen and you will be able to download a full version of your charity's Annual Information Statement to retain. You will also receive an email to confirm the successful submission of your charity's Annual Information Statement.