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Australian Charities and Not-for-profits Commission Act 2012
60‑10 Medium and large registered entiti60‑10 Medium and large registered entities must give annual financial reports
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#### 60‑10 Medium and large registered entities must give annual financial reports
(1) A medium registered entity or a large registered entity must give the Commissioner a financial report for a financial year, together with any auditor’s report or reviewer’s report that the entity is required to obtain under section 60‑20 or 60‑25.
(2) The registered entity must give the reports to the Commissioner no later than 31 December in the following financial year or such later time as the Commissioner allows.
> 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.