Australian Charities and Not-for-profits Commission Act 2012
60‑105 Treatment of reporting groups as 60‑105 Treatment of reporting groups as small, medium or large registered entities
Start here
Get a plain-English read of 60‑105 Treatment of reporting groups as
Turn the raw legal text into a practical explanation grounded in Australian Charities and Not-for-profits Commission Act 2012.
60‑105 Treatment of reporting groups as small, medium or large registered entities
For the purposes of the application of this Division in relation to the reporting group: (a) the reporting group is to be treated as a large registered entity if one or more of the registered entities that form the reporting group are large registered entities; or (b) the reporting group is to be treated as a medium registered entity if: (i) paragraph (a) does not apply; and (ii) one or more of the registered entities that form the reporting group are medium registered entities; or (c) the reporting group is to be treated as a small registered entity if paragraphs (a) and (b) do not apply.