Is my P&C a registered charity?
To check if your P&C is registered as a charity, visit the ACNC website and use the ‘Search for a Charity’ function. If your association does not appear in the search results, it is not registered as a charity.
ACNC registered P&Cs reporting requirements
As a charity registered with the Australian Charities and Not-for-profit Commission (ACNC), your P&C will report annually through the online Charity Portal.
If this is your first time submitting your P&Cs annual information statement, simply sign up for a new account and then link it to your P&Cs (charity’s portal) account.
After the AGM: Complete an Annual Information Statement
- The P&C President should ensure this is completed, but it is typically the Secretary's responsibility to submit the statement and keep a copy.
- The statement includes financial information and the names of committee members (known as Responsible Persons by the ACNC).
- Ensure that the committee positions listed match those in your P&C’s constitution. If they do not, update the position titles in the Manage People section of the ACNC portal.
- Ensure the Public Officer is identified amongst the responsible people.
Changes during the year
- If committee members changes, update the Responsible People in the ACNC's Manage People section.
- If your public officer changes, you must notify Access Canberra within 1 month (Changes of Public Officer Form)
- If your P&C changes its Constitution, you must:
- Upload the new Constitution to the ACNC portal.
- Submit the Change of Rules or Objects form to Access Canberra (find the form on the Access Canberra website under ‘Incorporated Associations or via our Essential Forms page ).
Reporting requirements for non ACNC P&Cs
Most P&Cs are now registered with Australian Charities and Not for profits Commission (ACNC). The ACNC is the regulator for not for profits who have a charitable purpose (ie. Not for profit associations whose activities that only benefit the public as opposed to funds or other benefits being returned to members). Registration as a charity with the ACNC provides P&Cs and other associations with tax exemption status. Council encourages eligible members to register with the ACNC. An ABN will be required.
Until your P&C is registered with the ACNC, you will need to report to Access Canberra.
After the AGM: Report to Access Canberra
Fill in and submit the online Incorporated Association Change of Committee, Public Officer or Registered Office Particulars form within 1 month of the changes. The P&C President and Public Officer should ensure that this is completed each year, but it is usually the job of the Secretary to submit and keep a copy of the paperwork.
There is no longer a requirement to submit your financial review through an Annual Return form. However, you are required to keep financial and governance records for at least 7 years and be able to produce them if requested by the Registrar-General.
These records include:
- Statements of accounts
- A reviewer’s or auditor’s report (as required)
- Compliance statement (signed by two committee members)
- Prescribed documents (eg. Meeting minutes or other records of decisions).
Changes During the Year
- If the committee or Public Officer changes, notify Access Canberra using the appropriate Change of Particulars forms.
- If the Constitution changes, submit the Change of Objects or Rules form.