What reports you need to lodge

If your corporation is required to lodge reports here's a quick tool to help you work out what reports you need to prepare and lodge.

Tool: Work out what reports your corporation needs to lodge this year 

Step 1: What size is your corporation?



See your corporation’s registered size on the public Register of Aboriginal and Torres Strait Islander Corporations at oric.gov.au – use the ‘Find a corporation’ tool, search for your corporation’s name. Your size appears in the search results table and also in the ‘Extract’.

Step 2: How much income did the corporation have for the financial year?



Step 3: Combine your results from steps 1 and 2

Size + income = what reports you need to lodge. 

Registered size  Consolidated gross operating income for the year  Report(s) required 
Small corporation +less than $100 000 =General report only
Small corporation +between $100 000 and $5 million =General report
Financial report*
Audit report*
Small corporation +$5 million or more =General report
Financial report
Audit report
Directors' report
Medium corporation +less than $5 million=General report
Financial report*
Audit report*
Medium corporation+$5 million or more =General report
Financial report
Audit report
Directors' report
Large corporation+Any amount of income=General report
Financial report
Audit report
Directors' report

*If more than 90% of your total income was from government grants you can lodge a financial report based on reports to government funders instead of a financial report and audit report.