Lodging annual returns

IMPORTANT: Lodging incorporated association forms during COVID-19 (coronavirus) emergency

  • We recommend forms (for example Annual Return) are completed online
  • All completed forms and credit card payments can be emailed to: registration.services@justice.tas.gov.au
  • Post completed forms to: Registration Services, PO Box 56, Rosny Park TAS 7018
  • Incorporated associations - annual revenue over $250,000

    • Associations with revenue over the $250,000 threshold must lodge an Annual Return with CBOS.
    • The Annual Return must contain:
      • an income and expenditure statement
      • a list of names and residential addresses of the committee members and
      • an Auditor's Report confirming the accuracy of the income and expenditure statement.
    • Lodge an Annual return:

    Incorporated associations - annual revenue below $250,000

    • An association must prepare and submit financial statements however the annual financial audit requirement has been removed.
    • An association should review their constitution and either:
      • take advantage of the $250,000 threshold and remove the annual audit requirement by changing the constitution by Special Resolution; or
      • elect to continue to have audited statements or add the requirement into the constitution
    • Very small organisations no longer have to provide a special resolution for an audit exemption
    • Changes to the Associations Incorporation (Model Rules) Regulations 2007 have been made
    • Read the Fact sheet - Changes to the Associations Incorporation (Model Rules) Regulations 2017 (PDF, 185.3 KB)

    Incorporated association which is a registered charity

    • An organisation registered and complying with the Australian Charities Not-for-profits Commissioner (ACNC) does not have to submit financial statements to the Tasmanian Commissioner for Corporate Affairs.
    • The Commissioner can still request a copy of information your organisation has supplied to the ACNC.
    • If your organisation fails to lodge a return with the ACNC, the Commissioner will require your organisation to comply with the Tasmanian reporting requirements.
    • Read the Fact Sheet - Changes to the Associations Incorporation Act 1964 (PDF, 181.0 KB)
    Updated: 02 Apr 2020