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-B - Annual information statements  

SECTION 60-5   REGISTERED ENTITIES MUST GIVE ANNUAL INFORMATION STATEMENTS  

60-5(1)    
A registered entity must give a statement (an information statement ) for a financial year to the Commissioner in the approved form.

Note: The Commissioner may approve different approved forms for different entities (see subsection 190-10(4) ). For example, different forms could be approved for small, medium and large registered entities.

60-5(2)    
The registered entity must give the information statement to the Commissioner no later than 31 December in the following financial year.

Note 1: Section 190-15 allows the Commissioner to defer the time for giving an approved form.

Note 2: Section 175-35 provides for an administrative penalty for failing to give the Commissioner a statement required by this Act within the required time.

60-5(3)    
Any information that the approved form requires to be provided to the Commissioner must be information that relates to, or has the purpose of, enabling recognised assessment activities to be carried out in relation to registered entities.