Lodge an annual summary of financial affairs: Tier 1 and 2 associations

Introduction

Tier 1 (large) and Tier 2 (small) associations are required to lodge an annual summary of their financial affairs at the earlier date of either:

• within one month of the date of the annual general meeting (AGM) for the current financial year, or
• no later than 7 months after the end of the financial year.

Late fees apply if you lodge your annual summary more than one month after the AGM.

Eligibility

Any representative of an association authorised by the committee is eligible to lodge an annual summary of financial affairs.

What you need

• your name and contact details
• the association details
• the number of members, committee members and employees
• details of the current public officer and official address
• the date of the annual general meeting
• financial information such as total revenue, expenditure and current assets
• for Tier 1 associations only:
  • the financial statements for the relevant financial year
  • the auditor's report for those financial statements
  • if the association is a trustee of a trust, a separate income and expenditure statement and balance sheet for each trust
• your payment of the lodgement fee that appears on the form
• the relevant PDF form.

Note: To make sure that you have all the information and documents you need to complete this transaction, visit the NSW Fair Trading website.

How to lodge

1. Gather the required information and documents.
2. Download either:
   • Form A12-T1 Annual summary of financial affairs - Tier 1 – PDF, or
   • Form A12-T2 Annual summary of financial affairs - Tier 2 – PDF
3. Complete the form and submit it with the required documents and your payment either:
   • at a Service NSW Centre, or
   • by mail or email using the details on the form.

More information

• Tier 1 and Tier 2 associations have different requirements for financial reporting, lodgement forms and fees.
• If the details of the association's public officer or official address have changed since your last lodgement, you should also lodge a Notice of appointment of public officer and Notice of change of association address – PDF.
• If you need any specific assistance call 1800 502 042.

Payment methods

The amount payable and methods of payment are shown on the form. You can also find options for payment at a service centre on our payment methods page.