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-D - Errors in information statements and financial reports  

SECTION 60-65   ERRORS IN INFORMATION STATEMENTS AND FINANCIAL REPORTS  

60-65(1)    
Subsection (2) applies if:

(a)    a registered entity gives its information statement or financial report for a financial year to the Commissioner at a time; and

(b)    after that time, the registered entity identifies a material error in the statement or report.

60-65(2)    
The registered entity must give a corrected statement or report to the Commissioner:

(a)    if the entity is a small registered entity - within 60 days after the entity identifies the error; or

(b)    if the entity is a medium registered entity or a large registered entity - within 28 days after the entity identifies the error.

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

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