Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
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
(b) make a determination in writing requiring a particular class of registered entities to:
(ii) requiring each entity in that class to 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 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.
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