Lodging annual returns

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

CBOS has changed the process for lodging applications and other forms relating to incorporated associations regardless of your location. We recommend you complete forms online (for example an application form or an Annual Return).

If can't complete forms online, you can use PDF forms. Email all completed forms and credit card payments to: registration.services@justice.tas.gov.au

You also have the option to 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:
    • on-line
    • at any Service Tasmania shop
    • by post to:
      • Registration Services
        Consumer, Building and Occupational Services
        PO Box 56,
        Rosny Park TAS 7018

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

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.
Updated: 17 Jun 2020