What is the deadline for entities registered with the Australian Charities and Not-for-Profit Commission (ACNC) to lodge their financial statements?

CaseWareFinancial Reporting, Legislation & Regulation

By Carmen Ridley, AASB Board member & Principal AFRS (www.afrs.com.au)

The ACNC Act requires entities to lodge their financial statements with the ACNC six months after the reporting date, i.e. by 31 December 2014 for 30 June year ends.

Note: Given the continued future uncertainty of the ACNC and current proposals for regulatory powers over the sector to be returned to ASIC and ATO, this timeframe is unlikely to continue in future years.