Charities that are incorporated associations in Tasmania (TAS), South Australia (SA) and the ACT will no longer need to submit to their state or territory regulator, according to Australian Charities and Not-for-profits Commission. Instead they will report once to the ACNC via their Annual Information Statements. Medium and large charities will also need to submit their annual financial reports. The ACNC will then share relevant data with their state regulator.

The two-year transitional reporting period for affected charities to transition to meet ACNC reporting requirements has ended. From 2019, medium and large charities that are incorporated associations in TAS, SA and ACT must use accrual accounting and ensure their annual financial reports meet all ACNC reporting requirements, including the ACNC Audit/review requirements.

For charities that are incorporated associations in Victoria (VIC) and New South Wales (NSW), 2019 is the second year of the two-year transitional reporting period. These charities will be required to prepare a full financial report that meets ACNC reporting requirements. From 2020, these charities will need to ensure annual financial reports include comparative information and must meet ACNC Audit/review requirements.

For incorporated associations in the Northern Territory (NT), the first year of the two-year transitional reporting arrangements commenced on 1 July 2019.