Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:14
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 14
Character Range: 28906–29741

14  When an ancillary fund return must be lodged
  Every person that is required to lodge an ancillary fund return for the 2024 year must lodge the return:
 (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or
 (b) if paragraph 14(a) does not apply:
 (i) by 31 December 2024, unless the person has a substituted accounting period; or
 (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period.
Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement.