ACNC Charity Registration

Accessed via the ACNC portal. All executives must be declared as “Responsible Persons” on the register. At least one exec needs to have register access (as indicated above).

Ongoing Obligations

• Maintain the organisation structure to be compliant with the purposes of a charity (including any proposed constitutional amendments)

• Notify the ACNC of changes to the constitution

• File annual information statements for each annual period ending June 30

• Be aware of the conflict register

  • DevSoc Register of interests

  • DevSoc Conflict of interest policy

Example Change of Constitution filing

Example annual information statement filing

Notes:

• We have 0 staff of any kind - all volunteers. Volunteers include all exec, directors, subcom + training helpers but not trainees

• Reporting period is from July 1 to June 30

• We use cash accounting - cause it’s easier - rather than accural. But each financial year can choose how to report.

  • Read the difference https://business.gov.au/finance/taxation/choose-between-cash-and-accrual-accounting

• To determine income and expenses, export the transaction list from CBA for the reporting period. Then mark the incoming vs outgoing transactions etc - and total.

  • The total assets is just the bank balance at the end of the year.

  • Beware the exported file shows most recent at the top and the earliest transaction at the bottom.

ABR ABN Registration

Accessed via the ABR “Change ABN” site using RAM (Relationship Authorisation Manager) to login which in turn uses myID to login. All executives must be declared as “Associates” on the register. At least one exec needs to have register access (as indicated above).