Group reporting occurs when charities have permission from the ACNC to report as part of a group, either through:
- Joint reporting – when a group of registered charities submits one Annual Information Statement and one financial report (if applicable)
- Collective reporting – when a group of registered charities submits one or more Annual Information Statements or financial reports (if applicable) on another basis (for example, according to types of activities)
See our guidance on group reporting.