Tier 4
Charities with annual operating payments under $140,000 that do not have public accountability(external link) can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers.
The updated accounting standards for Tier 4 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 4 (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).
|
Last Day of Financial Year (Balance Date) |
Annual Return Due Date |
Applicable Accounting Standard |
Optional Accounting Standard |
|
31 July 2024 |
31 January 2025 |
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|
31 August 2024 |
28 February 2025 |
||
|
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 |
||
|
31 December 2024 |
30 June 2025 |
||
|
31 January 2025 |
31 July 2025 |
||
|
28 February 2025 |
31 August 2025 |
||
|
31 March 2025 |
30 September 2025 |
|
|
|
30 April 2025 |
31 October 2025 |
|
|
|
31 May 2025 |
30 November 2025 |
|
|
|
30 June 2025 |
31 December 2025 |
|
Two templates are available for the Tier 4 (NFP) performance report. The Simple Tier 4 NFP Template, which has the minimum requirements, and the Full Tier 4 NFP Template, which includes optional disclosures. You can download a PDF or excel version of each here.
Simple Tier 4 NFP Template - excel [XLSX, 1.4 MB]
Simple Tier 4 (NFP) Template - PDF [PDF, 117 KB]
Full Tier 4 NFP Template - excel [XLSX, 82 KB]
Full Tier 4 (NFP) Template - PDF [PDF, 224 KB]
Note: the information below is currently being reviewed and updated to support charities using the Tier 4 (NFP) Standard.
How to complete your performance report and annual return
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
Simple Tier 4 Reporting Template
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
Tier 4 annual reporting resources and templates
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
How to use the Tier 4 Excel template
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
Tier 4 example performance reports
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
Tier 4 reporting webinars
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more
Tier 4 minimum categories
This relates to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard and the Tier 4 (NFP) Standard.Find out more
Tier 4 member and non-member receipts
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (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
Does your Tier 4 charity control another or other organisations?
This relates to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard and the Tier 4 (NFP) Standard.Find out more