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-E - Additional reporting requirements  

SECTION 60-80   ADDITIONAL REPORTING REQUIREMENTS - CLASSES OF REGISTERED ENTITIES  
Additional reports or additional reporting requirements

60-80(1)    
The Commissioner may:

(a)    make a determination in writing:

(i) requiring a particular class of registered entities to prepare a report in addition to any information statement or financial report the entities are required to prepare; and

(ii) requiring each entity in that class to give that report to the Commissioner by a time specified in the determination; or

(b)    make a determination in writing requiring a particular class of registered entities to:

(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 prepared.

60-80(2)    
A determination under subsection (1) is a legislative instrument.

Additional reports

60-80(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.

60-80(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) .

60-80(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 (4) .

Determinations

60-80(6)    
A determination under subsection (1) :

(a)    may be expressed to be subject to conditions; and

(b)    may be 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.

60-80(7)    
A determination under subsection (1) must be for the purpose of enabling a recognised assessment activity to be carried out.