Unless exceptional circumstances apply, if a charity fails to submit either their AIS or a corrected AIS for two reporting periods, the ACNC will revoke the charity’s registration. These periods do not need to be consecutive. This means that a charity that did not submit an AIS in 2016 and 2018 would have its status revoked.
The ACNC has set out the circumstances, including failure to submit an AIS twice, and the process in which it will revoke charity registration in a Commissioner’s Policy Statement . To view this policy statement in full, click here