Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 8 Minor and technical amendments Spring 2021
Part 1 Amendments commencing day after Royal Assent
Payment Times Reporting Act 2020
26 At the end of section 8
Add:
(2) If a volunteering entity becomes a reporting entity within the first 6 months of an income year for the entity, the first 6 months of that income year is not a reporting period for the entity.
(3) If a volunteering entity becomes a reporting entity after the first 6 months of an income year for the entity, no period in that income year is a reporting period for the entity.
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