If your association is also a charity registered with the Australian Charities and Not-for-profits Commission (ACNC) then there are exemptions to your reporting requirements.
When to lodge
Your association must lodge an annual statement with us every year within one month after its annual general meeting.
On or after your association's end of financial year date, we will email your association secretary a notification to lodge your annual statement.
Lodgement can be made by either the secretary or an authorised delegate of the association.
You must lodge your annual statement online using myCAV.
Apply for an extension of time to lodge an annual statement
If there are exceptional circumstances that prevent your association from lodging an annual statement by the due date, your association may complete an Application for extension of time to hold an annual general meeting or lodge annual statement (Word, 138KB).
Note that you can only apply for an extension:
- for your association’s most recent financial year
- between the financial year end date and the annual statement due date.
All applications for an extension are subject to approval by Consumer Affairs Victoria.
Change financial year end date
If your association wants to change its financial year end date, it must:
1. pass a special resolution if the rules of the association require this
2. complete a change of rules transaction in myCAV
3. ensure all time periods are accounted for in the next annual statement it lodges with us.
For more information on special resolutions, view Incorporated association meetings.
What you will need
You will need the required documents as electronic files to upload to your annual statement form. These are the same documents presented to members at the annual general meeting:
Tier 1 associations
- no additional documents required (but you will still need to lodge the annual statement).
Tier 2 associations
- reviewed financial statements for both the association and any trusts it administers
- a signed and dated independent report of the review of the financial statements.
Tier 3 associations
- audited financial statements for both the association and any trusts it administers
- a signed and dated independent audit report.
How to lodge
- On or after your association's end of financial year date, we will email your association secretary a notice to lodge your annual statement. The email will include a link to the myCAV sign in.
- Once you are in the myCAV sign in page, enter your email address and password in the sign in form on the page, then click the ‘sign-in’ button. This will open your myCAV account page.
- Once you are in your myCAV account page, you will see your incorporated association(s) name. Below the name, you should see the text ‘Annual statement [year] available to lodge’ and ‘Lodge’. Click ‘Lodge’. This will open the annual statement form. The form should take about 5 minutes to complete.
Below is an example of how your myCAV home page will look when an annual statement is ready to lodge. If you do not see 'Annual statement [year] available to lodge' on your myCAV home page, you do not have any annual statements that need to be lodged.
Payment
You can pay:
- online using a debit or credit Visa or MasterCard, or
- by cheque in person using Post Billpay at a Post Office. If you pay using Post Billpay, we will send an invoice to your email address and you will have 14 days to make the payment.
When payment is accepted, we will send you an email advising your payment has been successful, and a copy of your receipt.
For fee amounts, view Incorporated association fees and forms.
Failure to lodge an annual statement
If your association does not lodge its annual statement, it means it is not meeting its legal obligations, and could face penalties. For more details, view Penalties for incorporated associations.
Exemption for registered charities
If your association is also a charity registered with the Australian Charities and Not-for-profits Commission (ACNC) you do not need to:
- lodge an annual statement for that association with Consumer Affairs Victoria
- pay an annual statement lodgement fee.
You must continue to lodge an Annual Information Statement with the ACNC for each financial year and follow their regulatory requirements.
This exemption only applies to your annual reporting obligations to us. You must continue to prepare the association’s financial statements and present them to members at the annual general meeting.
This exemption does not apply to charities who have been approved by the ACNC to:
- withhold financial details (for example, revenue) or financial reports from the ACNC register, or
- form part of a reporting group.
All incorporated associations must continue to notify us via myCAV of any changes, such as the association’s name, details or rules.
You can confirm whether your association is a registered charity using the ACNC charity register.
For information about reporting obligations to the ACNC and the conditions on reporting and fee exemptions, visit the ACNC’s Manage your charity page.