Charities registered with the ACNC

The Australian Charities and Not-for-Profits Commission (ACNC) registers organisations as charities. These may include organisations registered with us including:

  • public companies limited by guarantee – the most common type of company structure used by charities (and other not-for-profit purposes)
  • proprietary companies limited by shares – such as a business that is wholly owned by a charity that has a similar charitable purpose
  • registered Australian bodies – such as an incorporated association registered under a State Act and registered with ASIC if it carries on business outside the state or territory in which it is registered
  • foreign companies – such as a charity formed or incorporated outside Australia but registered to carry on business in Australia.

Your obligations

Some reporting obligations under the Corporations Act 2001 do not apply to companies and registered bodies that are registered with the ACNC.

Generally you should contact ASIC for anything relating to your corporate status and the ACNC for any thing relating to your charitable status. The table below summarises when you will need to contact ASIC or the ACNC:

Type of change ACNC ASIC
Register    
Apply to register a company No Yes
Apply to register a charity Yes No
Change details    
Notify change of name to a company Yes Yes
Remove word 'Limited' from name (without changing legal name) as long as meet s150(1) of the Corporations Act 2001 No No
Apply to change the 'legal' name of a company to omit the word 'Limited' Yes Yes

Notify changes to:

  • registered office/address for service
  • directors (responsible persons)
  • constitution (governing documents)
Yes

No

While it is not a requirement, you can choose to notify ASIC of these changes. Late fees do not apply.

Report annually    
Submit an Annual Information Statement for each reporting period Yes No
Submit financial statement for 2013 reporting period (period starting on or after 1 July 2012 but before 1 July 2013) (see ASIC guidance on reporting obligations) No Yes*
Auditor    
Notify of resignation or removal of an auditor No Yes
Notify appointment of an auditor No No
Close    
Request to revoke registration of a charity or notify of no longer being entitled to registration as a charity or if charity has closed (ACNC will advise ASIC in such cases) Yes No
Notify external administration of a company Yes Yes
Apply to deregister a company Yes Yes

*Note that 'small companies limited by guarantee' under the Corporations Act may not have to submit a financial report.

Further links Description
What are the reporting obligations of companies and registered bodies that are also registered with the ACNC? If your company or registered body is registered with the ACNC, you have ongoing obligations to the ACNC.
Provisions of the Corporations Act that no longer apply to charities registered with the ACNC  Certain provisions in the Corporations Act no longer apply to bodies corporate registered under the ACNC Act.
Provisions of the Corporations Act that will continue to apply to charities registered with the ACNC  Criminal offences for the breach of certain directors' duties will continue to apply under the Corporations Act.
ACNC requirements including your financial reporting obligations as a company registered with the ACNC If your company is a registered charity, you have ongoing obligations to the ACNC.
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Last updated: 23/03/2016 03:05