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-G - Collective and joint reporting  

SECTION 60-105  

60-105   TREATMENT OF REPORTING GROUPS AS SMALL, MEDIUM OR LARGE REGISTERED ENTITIES  
For the purposes of the application of this Division in relation to the reporting group:

(a)    the reporting group is to be treated as a large registered entity if one or more of the registered entities that form the reporting group are large registered entities; or

(b)    the reporting group is to be treated as a medium registered entity if:

(i) paragraph (a) does not apply; and

(ii) one or more of the registered entities that form the reporting group are medium registered entities; or

(c)    the reporting group is to be treated as a small registered entity if paragraphs (a) and (b) do not apply.