Tier 3 reporting

Updated June 2026

Tier 3 reporting is for small to medium charities with more complex financial activity. It uses accrual accounting and has more reporting requirements than Tier 4.

Who can use Tier 3

You can use Tier 3 if your charity:

has annual operating payments of $140,000 or more, but less than $5 million

does not have public accountability

uses accrual-based accounting

If you are not sure which reporting tier applies to your charity, see choosing the right tier.

What you need to prepare

As part of your Annual Return, you must prepare a Performance Report that meets the Tier 3 Standards. This report explains:

what your charity did during the year

how you recognised income and expenses

your financial performance for the year

your financial position at the end of the year

A Tier 3 Performance Report includes:

a Statement of Service Performance

a Statement of Financial Performance

a Statement of Financial Position

Notes explaining your financial information

Tier 3 (NFP) template

This template suits charities that meet Tier 3 requirements. It helps you prepare a Performance Report that complies with the Tier 3 Standards.

Tier 3 (NFP) Template - Excel

You must complete this template outside the Annual Return and upload it when you file your return.

Other reporting requirements that may apply

Related party transactions

Tier 3 and Tier 4 Standards require charities to disclose any related party transactions in the notes to the Performance Report.

Find out more about related party transactions.

Control relationships and consolidated reporting

Some charities may need to prepare consolidated information where there is a control relationship with another entity.

Find out more about control relationships and consolidated reporting.