Every registered charity in Australia has to lodge an Annual Information Statement (AIS) with the ACNC each year, including charities that had a quiet year. Most problems come from three things: picking the wrong charity size, leaving the review or audit too late, and missing the due date.
This guide explains the AIS due dates for the 2026 statement, the small, medium and large revenue thresholds, which financial report each size must lodge, what the ACNC can do when a statement is late, and how to prepare. The rules were checked against the ACNC Annual Information Statement pages and the ATO penalty unit page on 7 October 2026.
It is written for treasurers, board members and administrators of registered charities. If you are still setting up, start with our guide to registering a charity in Australia.
Key takeaways
- The AIS is due six months after the end of your reporting period: 31 December for a 1 July to 30 June year, 30 June for a calendar year.
- For a 30 June 2026 year end, the 2026 AIS is due 31 December 2026. The 2025 AIS deadline of 31 January 2026 was a one-off extension.
- Small charities (revenue under $500,000) lodge the AIS only.
- Medium charities ($500,000 to $2,999,999) add a reviewed or audited financial report; large charities ($3 million or more) add an audited report.
- Late lodgement can attract 1 to 25 penalty units depending on size, and two or more years without an AIS puts registration at risk.
AIS requirements at a glance
| Charity size | Annual revenue | What to lodge |
|---|---|---|
| Small | Under $500,000 | AIS only (a financial report is optional) |
| Medium | $500,000 to $2,999,999 | AIS plus a reviewed or audited financial report |
| Large | $3 million or more | AIS plus an audited financial report |
| Basic religious charity | Any | AIS without the financial questions; no financial report |
Source: ACNC 2025 AIS hub, ACNC charity size thresholds, ACNC reporting annually, checked 7 October 2026.
What is the ACNC Annual Information Statement?
The AIS is an online form lodged through the ACNC Charity Portal. It reports what the charity did during the year, who its Responsible People are, how it is governed and key financial figures. The answers feed the public Charity Register, so donors, grant makers and the ATO can see them.
There is no fee to submit an AIS. Medium and large charities upload their financial report with it.
When is the AIS due?
The ACNC due dates page sets the general rule: the AIS and any financial report are due within six months of the end of the charity’s reporting period.
| Reporting period | AIS | Due date |
|---|---|---|
| 1 July 2024 to 30 June 2025 | 2025 AIS | 31 January 2026 (one-off extension) |
| 1 January 2025 to 31 December 2025 | 2025 AIS | 30 June 2026 |
| 1 July 2025 to 30 June 2026 | 2026 AIS | 31 December 2026 |
| 1 January 2026 to 31 December 2026 | 2026 AIS | 30 June 2027 |
The 2026 rows apply the six-month rule. The 31 January 2026 date was specific to the 2025 statement, so do not plan around it again. Charities with other year ends, such as 31 March, are due six months later.
Which charity size are you?
Size is based on total annual revenue for the reporting period. The thresholds were raised from 1 July 2022, as the ACNC announced, and the current figures appear in the 2025 AIS hub:
- Small: revenue under $500,000. Lodge the AIS. A financial report is generally not required.
- Medium: $500,000 to $2,999,999. Lodge the AIS and a financial report that is either reviewed or audited.
- Large: $3 million or more. Lodge the AIS and an audited financial report.
Older guides, including some still online, quote $250,000 and $1 million. Those are the pre-2022 thresholds. Your constitution, grant agreements or state law can still require an audit even where the ACNC only needs a review.
What information does the AIS ask for?
Have these ready before you log in to the Charity Portal:
- Charity details: legal name, ABN, contact details and Address for Service.
- Activities: what the charity did to pursue its purpose, where it operated and who benefited.
- Responsible People: a current list of directors, committee members or trustees.
- Staff and volunteers: numbers for the year.
- Financials: revenue by source, expenses, assets and liabilities. A clean profit and loss statement and balance sheet make this quick.
- Financial report (medium and large): the signed, reviewed or audited report ready to upload.
Make sure the figures line up with what you report to the ATO, such as activity statements and PAYG withholding.
What happens if you lodge late?
The ACNC failure to submit page sets out the escalation:
- Reminder letters before the due date and warning letters once it passes.
- An overdue notice on the public Charity Register if the AIS is more than six months late.
- Administrative penalties: small charities 1 penalty unit (under 28 days late) up to 5 (over 112 days), medium 2 up to 10, large 5 up to 25.
- If no AIS is lodged for two or more years, the ACNC moves towards revoking registration, and the ATO then removes the charity’s entitlement to charity tax concessions.
A Commonwealth penalty unit is $364 from 1 July 2026, so the maximums are 5 x $364 = $1,820 (small), 10 x $364 = $3,640 (medium) and 25 x $364 = $9,100 (large). Lodging the overdue statement removes the overdue notice from the Register.
Need more time? Ask before the due date. The ACNC wants the request from your Address for Service, with detailed reasons and a reasonable alternative date, and decides case by case.
Who is exempt or reports differently?
A basic religious charity still lodges an AIS but skips the financial questions and does not lodge a financial report. Some incorporated associations, co-operatives, non-government schools and Indigenous corporations have transitional arrangements that let reports lodged with another regulator count. A company limited by guarantee registered as a charity reports to the ACNC instead of ASIC. Grant-making structures such as a private ancillary fund have separate ATO reporting as well.
Worked example: size, due date and penalty exposure
A community services charity in Geelong has a 1 July 2025 to 30 June 2026 year. Revenue: grants $420,000, donations $130,000 and interest $15,000.
Total revenue: $420,000 + $130,000 + $15,000 = $565,000. That is between $500,000 and $2,999,999, so it is a medium charity. It must lodge a reviewed or audited financial report with its 2026 AIS.
Due date: six months after 30 June 2026 = 31 December 2026.
If it lodged more than 112 days late, the maximum penalty for a medium charity is 10 penalty units: 10 x $364 = $3,640. Booking the reviewer in October costs far less.
Rule of thumb: Work out your charity size as soon as the year closes. If revenue is anywhere near $500,000 or $3 million, book your reviewer or auditor straight away.
Common mistakes with the AIS
- Using old thresholds: $250,000 and $1 million no longer apply. The current lines are $500,000 and $3 million.
- Assuming the January deadline carries over: 31 January 2026 was a one-off for the 2025 AIS.
- Leaving the review too late: the AIS cannot be completed by a medium or large charity without the financial report.
- Out-of-date Responsible People: changes should be notified as they happen, not saved up for the AIS.
- Figures that do not match the ATO: inconsistent revenue between the AIS, BAS and other lodgments invites questions.
FAQ about the ACNC Annual Information Statement
When is the 2026 Annual Information Statement due?
For a charity reporting on a standard 1 July 2025 to 30 June 2026 year, the general six-month rule makes the 2026 AIS due on 31 December 2026. Calendar-year charities lodge by 30 June. The 2025 statement was a one-off exception: the ACNC Commissioner extended the standard-year deadline to 31 January 2026.
Does a medium charity need an audit?
Not necessarily. A medium charity, with revenue of $500,000 up to $2,999,999, must lodge a financial report that is either reviewed or audited. A review is usually cheaper. Check your constitution and grant agreements, because some require a full audit even when the ACNC would accept a review.
Can we get an extension for our AIS?
You can ask. The ACNC wants the request to come from the charity’s Address for Service, with detailed reasons for the delay and a reasonable alternative submission date. Requests are considered case by case, so ask before the due date rather than after, and do not assume it will be granted.
Do inactive charities still lodge an AIS?
Yes. Every registered charity must submit an Annual Information Statement for each reporting period, even in a quiet year with little or no income. If the charity has stopped operating for good, talk to the ACNC about revoking registration rather than letting statements go overdue.
Can the ACNC fine a charity for lodging late?
Yes. The ACNC can apply administrative penalties based on charity size and how late the statement is. A small charity faces 1 to 5 penalty units, a medium charity 2 to 10 and a large charity 5 to 25. With a penalty unit at $364 from 1 July 2026, that is up to $9,100 for a large charity.
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Nanak Accountants can prepare your charity’s financial report, arrange the review or audit and lodge your AIS on time. Read our not-for-profit accounting guide and ACNC compliance and reporting service, call 1300 626 258, book a free 15 minute consultation or visit Nanak Accountants.
This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ACNC Annual Information Statement, due dates, charity size and failure to submit pages and the ATO penalty units page on 7 October 2026. Rates and thresholds change, so confirm the current position before acting.
