Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 60 - Reporting  

Subdivision 60-C - Annual financial reports  

SECTION 60-10   MEDIUM AND LARGE REGISTERED ENTITIES MUST GIVE ANNUAL FINANCIAL REPORTS  

60-10(1)    
A medium registered entity or a large registered entity must give the Commissioner a financial report for a financial year, together with any auditor ' s report or reviewer ' s report that the entity is required to obtain under section 60-20 or 60-25 .

60-10(2)    
The registered entity must give the reports to the Commissioner no later than 31 December in the following financial year or such later time as the Commissioner allows.

Note: Section 175-35 provides for an administrative penalty for failing to give the Commissioner a statement required by this Act within the required time.