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
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)


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*
Notify of resignation or removal of an auditor No Yes
Notify appointment of an auditor No No
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.

Lodgement of financial reports under ASIC Instrument 2016/813

Lodge your financial reports with ASIC via Along with the financial report, please include a cover letter detailing that:

  • ASIC should treat the financial statement as a 'non-printed form 7080 - Financial statements of exempted charity', and
  • the financial report is lodged under ASIC Instrument 2016/813, and
  • include the full name of the entity and their ABN.

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Last updated: 15/10/2014 12:00