Tier 3

Resources and information to help charities with the Tier 3 standard. This includes the Annual Reporting Guide for Tier 3 charities(external link), the Get started videos, and links to download the Standard, template and guidance notes.

Tier 3 image

Charities with annual operating expenditure under $2 million that do not have public accountability(external link) can choose to use the Tier 3 Standard. Refer to Which tier will I use? for more information about the tiers.

Tier 3 annual reporting resources and templates
Here you will find Tier 3 annual reporting guidance, a webinar that guides you through the performance report, performance report templates to download and other resources.

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How to use the Tier 3 Excel template
This tutorial will help you use the Tier 3 performance report template in Excel. You can watch the tutorial as a series of short videos or read the written version below. It will take 20 minutes to watch the whole tutorial.

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Tier 3 Example performance reports
On this page, you'll find Tier 3 example performance reports to help you prepare your own. Some of the examples were completed in 2016, soon after the new reporting standards were implemented. Therefore, some may not include comparative information to their previous financial year. To comply with the financial reporting standards, your performance report must include comparative information to your previous financial year, also called the ‘Last Year’ column in the template.

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Tier 3 reporting webinars
Here you will find a number of different webinars to support you in completing both your performance report and annual return.

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Tier 3 minimum categories
The Tier 3 standard sets out minimum categories that must be used in preparation of the Statement of Financial Performance and Statement of Financial Position.

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Tier 3 member and non-member revenue
In the Statement of Financial Performance, revenue received from members is to be recorded separately to revenue received from non-members.

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The Tier 3 and Tier 4 financial reporting standards require charities to report related party transactions. Related party transactions are recorded in the Notes section of the performance report.

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How to record grant income in your accounts and in the Tier 3 Performance Report
Learn about grants and how to record them in your accounts and in the Tier 3 performance report.

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Negative assets and negative liabilities
What to do if you have a negative value when calculating your Statement of Financial Performance

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