Organisations who collect donations from the public for charitable purposes are required to keep collection records and prepare financial reports under the Charitable Collections Act 1946 (the Act).  

This publication contains information on:

• Collection records and financial reports
• Reviewing and auditing 
• Calculating revenue
• Requirements for reporting categories
• Difference between a review and audit
• Qualifications for reviewers and auditors
• Reporting to Consumer Protection 
• Lodgement exemptions for ACNC registered charities
• Financial years ending prior to 30 June 2020