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-F - Substituted accounting periods  

SECTION 60-90   COMMISSIONER MAY IMPOSE CONDITIONS  

60-90(1)    
The Commissioner may impose conditions on a decision under subsection 60-85(1) to allow the registered entity to adopt such an accounting period.

60-90(2)    
The conditions may be imposed at the time of making the decision or at any later time.

60-90(3)    
The Commissioner may revoke the decision if satisfied that a condition has not been complied with.