Lodging reports

All corporations must lodge reports with the Registrar every year, between 1 July and 31 December. The reports for each corporation will vary. This page sets out the reporting requirements for all corporations.

What's required

A corporation must report to the Registrar each year about its finances, membership and how well it has abided by the requirements of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act) and the corporation's own rules (constitution).

If you are a member or director of a corporation, find out if your reports have been sent in. If they haven't or if you need some extra help to fill them in, call ORIC on 1800 622 431 or email info@oric.gov.au.

2009–10 reporting

2009–10 reports are due now.

Corporations must report under the CATSI Act according to their registered size and income.

Registered size and income of corporation	Report(s) required
Small corporations with a consolidated gross operating income (CGOI) of less than $100 000	General report [13 pages, PDF, 52Kb] only
Small corporations with a CGOI of $100 000 or more and less than $5 million Medium corporations with a CGOI of less than $5 million	General report [13 pages, PDF, 52Kb] Audited financial report or financial report based on reports to government funders (if eligible)
Large corporations Any size corporation with a CGOI of $5 million or more	General report [13 pages, PDF, 52Kb] Audited financial report Directors report

You can also see our fact sheet on corporation size and financial reporting.

Need to know your registered size? You can find out by searching for your corporation in the public register or you can contact ORIC.

ORIC has prepared a guide to help corporation auditors and accountants (or bookkeepers) prepare reports. It explains what is in each of the reports and who needs to provide them.

Booklet: Corporation reporting guide [16 pages, PDF, 310Kb]

Exemptions from reporting

The Registrar may grant an exemption to a corporation to lodge a particular report or extend the time in which a particular report must be lodged.

Special circumstances might exempt your corporation from the requirement to provide reports. While the circumstances vary from case to case, generally speaking, the Registrar may exempt a corporation or extend the time in which a particular report must be lodged if:

1. unavoidable delays are being experienced with the finalisation of financial statements or the audit report
2. the corporation's financial activities and transactions are handled or controlled by another entity or
3. the corporations records have been destroyed or are no longer held by the corporation.

The Registrar will look at every case individually and you must apply in writing, ORIC has a form for this.

The Registrar's office will examine the application and advise the corporation in writing whether it has been granted an exemption or whether further information is required.

A corporation granted an exemption from reporting is still required to maintain proper accounts and records.

Amendments to CATSI legislation

For 2008–09 and all future reporting:

• all corporations do not have to provide trust and land information in their general report. ORIC’s general report form has been changed to reflect this.
• small and medium size corporations with income (CGOI) less than $5 million do not have to provide a directors’ report.

You can see the amendment Regulations on the Federal Register of Legislative Instruments contained in Comlaw:

• Corporations (Aboriginal and Torres Strait Islander) Amendment Regulations 2009 (No. 1).

Further information

Please contact ORIC if you require any further information or assistance, including:

• finding out whether your corporation has sent its reports to ORIC
• whether your corporation is eligible for exemption from reporting
• help in completing any forms or reports.