ACNC Annual Reporting and the AIS: What Charities Actually Have to Lodge
AIS deadlines, the small/medium/large thresholds, what counts as a Reportable Incident, and how to keep your Responsible Persons and address details current.
Reporting to the ACNC is mostly predictable — except when it isn't. The Annual Information Statement runs on a clock, financial reporting depends on your size, Reportable Incidents have tight timeframes, and small details (a new chair, a new office address) need to be updated quickly. This guide covers all of it in one place.
When is the AIS due?
The AIS is due six months after the end of your reporting period. For most charities running a 1 July – 30 June financial year, that means 31 December. If you operate on a calendar year, your AIS is due 30 June.
You can apply for an extension, but the ACNC expects a reason and won't grant rolling extensions year after year. Lodging late is the fast track to the double defaulter list.
What's actually in the AIS?
The AIS asks for:
- Basic identity details and contact information.
- Confirmation of charitable purposes and activities.
- Beneficiary groups and where you worked.
- Whether you operated overseas (and which countries).
- Human resources data (paid staff, volunteers).
- Financial information (depending on size — see below).
- Confirmation of Responsible Persons.
A practical tip: pull last year's AIS as a starting point. Most charities change less year to year than they think, and it makes the lodgement an hour, not a day. Our AIS preparation guide goes deeper on this.
Small, medium, large — and what you have to file
Your size is based on total annual revenue and dictates the financial reporting you must submit alongside the AIS.
- Small charity — under $500,000 revenue. AIS only; no financial report required (though you can submit one).
- Medium charity — $500,000 to under $3 million. AIS plus financial report. The financial report must be either reviewed or audited.
- Large charity — $3 million or more. AIS plus a financial report that is audited (review is not enough).
Thresholds change occasionally — check the ACNC's current figures before relying on these.
What counts as a Reportable Incident, and when must we notify?
A Reportable Incident is a significant event that the ACNC needs to know about quickly. The main categories are:
- A significant breach of the Governance Standards or External Conduct Standards.
- Significant financial mismanagement, fraud or misappropriation.
- Significant safeguarding incidents involving children or vulnerable people in your activities.
- Loss of registration with another regulator that bears on charity status.
Reporting timeframes are tight — within 28 days for most events, and faster for safeguarding incidents where law-enforcement reporting is also required. The ACNC's "Notify the ACNC" form is the formal route.
Don't sit on something hoping it goes away. Self-reporting almost always lands better than the ACNC finding out from a journalist.
Updating Responsible Persons, address and governing documents
The ACNC Register is the public face of your charity. Keep it current. The rules:
- Responsible Person changes (appointments, resignations, removals) — notify within 28 days for medium and large charities, and at the next AIS for small charities (most still update immediately because it is simpler).
- Address or contact change — same 28-day window.
- Governing document change — notify and provide the amended version within 60 days.
These updates are done through the Charity Portal, not via email. Set a calendar reminder after every AGM to check what changed.
A simple annual rhythm
The charities that report cleanly tend to follow a rhythm like:
- Month 1 after year-end: lock financials, start the audit/review if required.
- Month 2–3: draft the AIS using last year's as a base; circulate to the board.
- Month 4: board approves financials and AIS.
- Month 5: lodge financials and AIS; update the Register for any post-AGM changes.
- Throughout the year: update Register details within 28 days as changes happen; log incidents for assessment against Reportable Incident criteria.
Where to get help
If your AIS process is held together with three spreadsheets and one person's memory, it is one resignation away from a missed deadline. Synergaid's process optimisation work helps charities tidy up reporting workflows so the AIS becomes an hour-long checklist rather than a December scramble.
Related reading
Related Resources
More from the AidSynergy briefing.
Preparing for the Annual Information Statement Without the End-of-Year Scramble
AIS is a 12-month task that most charities cram into the last two weeks. Here is the operating rhythm that turns it into a routine submission instead of a fire drill.
ACNC Registration and Eligibility Explained for New Australian Charities
Plain-English answers on whether you need to register with the ACNC, how DGR status differs, which subtype to pick, and what changes if you work overseas.
The Six ACNC Governance Standards, Explained Without the Jargon
What each of the six Governance Standards actually requires, who counts as a Responsible Person, and which policies you genuinely need to have on the shelf.
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