Guides
The rules, in plain English
The Registrar’s own material is accurate and complete, and it is written for people who already understand corporate law. These guides say the same things in language a director can act on, and link to the source every time so you can check us.
Unexpended grants: income, or a liability?
Money left unspent at year end is not automatically carried forward. The default is to recognise it as income now — and the exception depends on what your grant agreement actually says.
Read the guide →When are your reports due?
Six months after your year end — and what that means if your financial year is not July to June. Includes how extensions actually work.
Read the guide →Does your corporation need an audit?
The two things that decide it, what counts as income, and who is allowed to sign the audit report — which is not the same for every corporation.
Read the guide →Small, medium or large?
Three criteria, and you only need to meet two of them. Why income alone does not decide your size — and why the register is what actually counts.
Read the guide →What directors are responsible for
The five legal duties under the CATSI Act in plain words, which ones reach staff as well as the board, and what happens if one is breached.
Read the guide →When a director has a conflict of interest
Being a director and a member of the community your corporation serves is normal, and the Act is written for it. What you declare, what you do not, and what a board does when too many directors are conflicted to vote.
Read the guide →ORIC and the ACNC: report once
If your corporation is an ACNC charity you lodge with ORIC only. A whole annual return some corporations are completing needlessly.
Read the guide →Are native title benefits taxable?
Generally not — but income earned from investing them is. The distinction that surprises boards, and what it means for how the money is held.
Read the guide →You've received a compliance notice
What a notice is, why the date on yours matters more than any general rule, and what to do about it.
Read the guide →Your reports are overdue
What happens when a corporation falls behind, what to do this week, and what to do when the records are incomplete.
Read the guide →Not sure what applies to your corporation?
The reporting checker takes three numbers and tells you which reports your corporation is likely to need, by when, and whether an audit is required. It runs entirely in your browser, and nothing you type is sent to us.