Ancillary fund returns

All public and private ancillary funds must lodge an annual information return.

If your ancillary fund is not endorsed as a registered charity, it is not exempt from income tax and you may also need to lodge an income tax return.

Application to reduce the minimum ancillary fund distribution rate

For 2016 and subsequent years, ancillary funds that are registered charities must lodge their annual information return by completing the online Australian Charities and Not for profits Commission's (ACNC's) Annual Information Statement. This statement contains additional questions specific to ancillary funds and further information can be found at About the Annual Information StatementExternal Link.

Ancillary funds that are not registered as charities with the ACNC must continue to lodge a paper Ancillary fund return with us. The Ancillary fund return form and its instructions for current and previous income years can be found on our Forms and instructions and Ancillary fund return and instructions 2022.

An ancillary fund may apply to us to reduce its minimum annual distribution.

Requests to reduce the minimum distribution rate for a financial year will only be considered if your fund has met all its annual lodgment obligations.

We will write to you to let you know the outcome of your application. If your application is refused, we will provide you with a clear explanation of our decision.

If you are dissatisfied with our decision, you can lodge an objection.

For further information you can access Application to reduce the minimum ancillary fund distribution rate.