After registering a charity or getting a sanction granted, your organisation must lodge the following with us each year:
- an audited statement of income and expenditure
- balance sheet
- Collections Form 20 - Annual return of charity or sanction, which we send within one month of the financial year ending.
You must lodge these documents within seven months after the end of the organisation´s financial year. There are no fees for lodging these documents.
Registered charities and sanctioned appeals must be audited each year by a:
- person registered as an auditor under the Corporations Act
- member of CPA Australia who is entitled to use the letters ´CPA´ or ´FCPA´
- member of The Institute of Chartered Accountants in Australia who is entitled to use the letters ´CA´ or ´FCA´
- member of the National Institute of Accountants who is entitled to use the letters ´MNIA´, ´FNIA´, ´PNA´ or ´FPNA´
- person who the chief executive considers has appropriate qualifications.
If the association is to be wound up or appeals ceased, you must lodge audited financial statements within one month.
Accounting for collection boxes
You must empty any collection boxes left in shops or employment locations at least once a month and account for their contents.
The governing body must ensure proper supervision of the opening and accounting of collection boxes.
Australian Charities and Not-for-profits Commission (ACNC)
Check if requirements and reporting for your organisation is affected by the new Commonwealth regulator, Australian Charities and Not-for-profits Commission (ACNC), by visiting the website.
Last reviewed 05/12/2012