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 with the annual statement. 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 all accounts of 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, then click the ‘sign-in’ button. This will open your myCAV account page.
- Once you are in your myCAV account page, you will see the incorporated association(s) name under the Licences and registrations section. Below the name, click on the Statements button. You should see the text 'Incorporated Associations annual statements with the annual statement [year] available to lodge’. Click ‘Lodge’. This will open the annual statement form. You will also be asked to review and update the association details. The form should take about 5 minutes to complete.
Payment
To complete the annual statement you must make a payment to Consumer Affairs Victoria by:
- Visa or Mastercard (debit/credit card) or
- BPAY
You will be presented with a summary of the fee payable based on the Tier of the association. Find details of the current fee amounts.
If you select to pay via BPAY your transaction will not be lodged until we receive payment. Payment must be made within 14 days or the transaction may be cancelled. You can view or download a copy of the Tax Invoice from the ‘Notifications and alerts’ section on your myCAV home page.
Contact your bank or financial institution to make a BPAY payment via internet or phone banking using the BPAY biller code details provided. Do not save the BPAY details, as they will change each time you make a payment and are valid for that transaction only. If you have recently paid, it may take up to 5 business days for the payment to be received.
After you pay
When we receive the payment:
- we will send an email notification to your myCAV account {transactor email address} with a receipt.
- a copy of the information submitted will be available in myCAV for you to download from the association’s annual statements page
- the transaction will be submitted for processing.
You may be required to provide further information. If this is the case, we will contact you. You can monitor your transaction’s progress via your myCAV home page.
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. Find more details about penalties.
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 Manage your charity - ACNC.