The mechanisms are different depending on whether your association is a registered charity or not.
Reporting requirements for associations which are not registered charities
Reporting requirements for associations which are registered charities
Is my parent association a registered charity?
If you are a registered charity, you will have received regular correspondence from the Australian Charities and Not-for-profit Commission (ACNC). You can also check whether your association is a registered charity on the ACNC website – choose Search for a charity and enter your association name. If the search returns no results, your P&C is not a charity.