Government update for charities

December 1, 2013 by J-Wire Staff
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If you are involved in the operation of a registered charity, the Australian Charities and Not-for-profits Commission has the following information for you…



1. Extension granted for 2013 Annual Information Statement

Charities that use the financial year 1 July to 30 June as their reporting period have been granted an extension until 31 March 2014 to submit their Annual Information Statement. This is to give charities more time to prepare for this new requirement.

Originally, the AIS would have been due by 31 December 2013.

IMPORTANT: If your charity uses a different reporting period – for example, the calendar year or another period – you can only submit your AIS after your reporting period ends and should not submit it now.

Charities whose reporting period for 2013-14 is not yet over have until six months after it ends to submit their AIS.

For example;

–                          if your reporting period is the calendar year, and therefore finishes on 31 December 2013, you have until 31 June 2104 to submit your AIS.

–                          Or, if your reporting period is 1 April to 31 March, your AIS is only due on 30 September 2014.

Also – if you haven’t already – we encourage you to let the ACNC know what reporting period you use by filling in Form 4A: Request a substituted accounting period [PDF 482KB].

2. Transitional arrangements end on 2 December

The end of transitional arrangements between the ACNC and the Australian Taxation Office will affect some charity types from 2 December, 2013.

Below is a list of the types of charities that may be affected, and the actions they are advised to take.

1.       Registered charities that advance religion

•          If your religious charity was automatically transferred from ATO to the ACNC when the ACNC was established, we need you to confirm your charitable purpose. You can do this by checking your charity’s subtype entry on the ACNC Register. If it is not listed as ‘a charity for the purpose of advancing religion’, please notify us on 13 22 62 or

2.       Unregistered religious charities (Self-Assessing Religious Institutions)

•          If your organisation previously self-assessed as a religious institution in order to be recognised as income tax exempt, it will not have been automatically registered with the ACNC on 3 December 2012. You must opt-in to register with the ACNC by 2 December to continue to be eligible for tax concessions. Read more about self-assessing religious institutions.

3.       Deductible gift recipients

•          Your organisation may have been recognised by the ATO as a DGR but notyet endorsed as a charity.You cancheck the ACNC Register and if your organisation doesn’t appear, find out if you are required to register with the ACNC on the ATO’s DGR table, or contact the ATO for more information.

3.    ACNC holiday period operating hours

The ACNC will be closed from 12:00pm (midday) on Tuesday, 24 December 2012 until 9:00am on Thursday, 2 January 2014.

Advice Services staff will not be answering calls to 13 22 62 during this time.

Enquiries can still be emailed to, however please be advised that no response will be sent until after 2 January.

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