Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
The following is a simplified outline of this Division:
This Division sets out the reporting obligations for registered entities based upon the entity ' s size and determined according to whether the entity is a small, medium or large registered entity.
All registered entities must provide the Commissioner with an annual information statement.
Medium and large entities must also provide the Commissioner with a financial report. Generally, financial reports need to be reviewed for medium entities or audited for large entities.
Additional reporting obligations may be placed on registered entities by the Commissioner in special circumstances, for example, if the Commissioner is concerned about an entity ' s compliance with this Act.
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