Tier 3
Charities with annual operating expenditure under $5 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.
The updated accounting standards for Tier 3 charities introduced by the External Reporting Board (XRB) in 2023 now apply to most charities.
Please review the table below to understand which standard your charity is required to use for reporting to Charities Services. The Tier 3 (NFP) Standard can be used for any reporting periods that end after 15 June 2023 (i.e. for balance dates 30 June 2023 or after).
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Last Day of Financial Year (Balance Date) |
Annual Return Due Date |
Current Standard |
Early Adoption Standard |
|
31 July 2024 |
31 January 2025 |
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31 August 2024 |
28 February 2025 |
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|
30 September 2024 |
31 March 2025 |
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31 October 2024 |
30 April 2025 |
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30 November 2024 |
31 May 2025 |
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31 December 2024 |
30 June 2025 |
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31 January 2025 |
31 July 2025 |
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|
28 February 2025 |
31 August 2025 |
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31 March 2025 |
30 September 2025 |
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|
|
30 April 2025 |
31 October 2025 |
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|
|
31 May 2025 |
30 November 2025 |
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|
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30 June 2025 |
31 December 2025 |
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Note: the information below is currently being reviewed and updated to support charities using the Tier 3 (NFP) Standard.
Tier 3 annual reporting resources and templates
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard.Find out more
How to use the Tier 3 Excel template
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard.Find out more
Tier 3 Example performance reports
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard.Find out more
Tier 3 reporting webinars
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard.Find out more
Tier 3 minimum categories
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard and the Tier 3 (NFP) Standard.Find out more
Tier 3 member and non-member revenue
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard and the Tier 3 (NFP) Standard.Find out more
Related party transactions for Tier 3 and Tier 4 charities
This relates to all Tier 3 and Tier 4 Accounting Standards.Find out more
How to record grant income in your accounts and in the Tier 3 Performance Report
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard and the Tier 3 (NFP) Standard.Find out more
Negative assets and negative liabilities
This relates only to the Tier 3 Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) PBE SFR A (NFP) Standard and the Tier 3 (NFP) Standard.Find out more