Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
CHAPTER 3
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RESPONSIBILITIES OF REGISTERED ENTITIES
PART 3-2
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RECORD KEEPING AND REPORTING
Division 60
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Reporting
Subdivision 60-E
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Additional reporting requirements
SECTION 60-75
ADDITIONAL REPORTING REQUIREMENTS
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PARTICULAR REGISTERED ENTITY
Additional report or additional reporting requirements
60-75(1)
The Commissioner may: (a) determine, in writing, that:
60-75(2)
A determination under subsection (1) is not a legislative instrument.
Additional reports
60-75(3)
A determination under paragraph (1)(a) must specify: (a) the information to be included in the report; and (b) any other requirements to be met in relation to the manner in which the report is prepared.
60-75(4)
A determination under paragraph (1)(a) may require the report to be prepared: (a) for a particular period or periods; or (b) in relation to circumstances as they exist as at a particular date or dates.
60-75(5)
The determination may require the report to be prepared for all periods of a particular kind that start or end on or after a date specified in the determination. This subsection does not limit subsection (3) .
Determination
60-75(6)
A determination under subsection (1) may be made in respect of a past or future period but if it is in respect of a past period, the determination must be made no later than 6 years after the end of that period.
60-75(7)
The Commissioner must give the registered entity written notice of the making of the determination.
60-75(8)
A determination under subsection (1) must be for the purpose of enabling a recognised assessment activity to be carried out.
Additional report or additional reporting requirements
60-75(1)
The Commissioner may: (a) determine, in writing, that:
(i) a particular registered entity must prepare a report in addition to any other statement or report the registered entity is required to prepare; and
(b) determine, in writing, that a particular registered entity must:
(ii) the entity must give that report to the Commissioner by a time specified in the determination; or
(i) include particular additional information in an information statement or financial report; or
(ii) meet particular additional requirements in relation to the manner in which an information statement or financial report is to be prepared.
60-75(2)
A determination under subsection (1) is not a legislative instrument.
Additional reports
60-75(3)
A determination under paragraph (1)(a) must specify: (a) the information to be included in the report; and (b) any other requirements to be met in relation to the manner in which the report is prepared.
60-75(4)
A determination under paragraph (1)(a) may require the report to be prepared: (a) for a particular period or periods; or (b) in relation to circumstances as they exist as at a particular date or dates.
This subsection does not limit subsection (3) .
60-75(5)
The determination may require the report to be prepared for all periods of a particular kind that start or end on or after a date specified in the determination. This subsection does not limit subsection (3) .
Determination
60-75(6)
A determination under subsection (1) may be made in respect of a past or future period but if it is in respect of a past period, the determination must be made no later than 6 years after the end of that period.
60-75(7)
The Commissioner must give the registered entity written notice of the making of the determination.
60-75(8)
A determination under subsection (1) must be for the purpose of enabling a recognised assessment activity to be carried out.
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