Tier 4 reporting

Updated June 2026

Tier 4 reporting is for small charities with simple financial activity. It uses cash‑based accounting and has fewer reporting requirements than other tiers.

Who can use Tier 4

You can use Tier 4 if your charity:

  • has annual operating payments under $140,000
  • does not have public accountability
  • uses cash-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 4 (NFP) Standard. This report shows:

  • what your charity did during the year
  • the cash your charity received and paid during the year

Reporting options

You can report using one of the following.

Simple Tier 4 (NFP) template

This template suits charities with straightforward financial activity. It collects the minimum information required by the Standard.

Full Tier 4 (NFP) template

This template suits charities with more complex finances or activities. It includes extra sections to give a fuller picture of your charity.

Combined Annual Return Form

If your Tier 4 charity has simple reporting, you can complete your Performance Report directly in the Annual Return form. This combines your financial information and annual return questions in one place.  

The combined form is only available to charities reporting under Tier 4. It is suitable for charities that:

  • Don’t want to provide additional detail on their individual transactions
  • Haven’t already prepared their performance report as a separate document
  • Do not want to prepare the performance report as a separate document.

This option is only available online. To access it log in to your charity account and select Annual Return, then choose the combined option.

We have a webinar that explains the form and guides you through how to complete it.

Other reporting requirements that may apply

Related party transactions

Tier 3 and Tier 4 standards require charities to report related party transactions in the Notes section of the Performance Report.

Find out more about related party transactions.

Control relationships and consolidated reporting

If your Tier 4 charity controls another organisation, you may need to include that organisation in your financial reporting.

Audit and review requirements

Depending on your charity’s size and circumstances, audit or review requirements may apply. 

Find out more about audit and review requirements.

Tools and resources

Tier 4 (NFP) Standard

The Standard sets out what your Performance Report must include.

Tier 4 Annual Reporting Guide

This guide explains:

  • the reporting process
  • what information to include
  • how to complete each part of the Performance Report using a template.
Automated Cash Book

The Automated Cash Book (Excel) helps you organise your bank transactions into the format required by the Tier 4 Standard.

Webinars

We offer webinars to help you understand Tier 4 reporting requirements and complete your Performance Report.