#### 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.

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Section 60‑105 Treatment of reporting groups as - Australian Charities and Not-for-profits Commission Act 2012 - 60‑105 Treatment of reporting groups as small, medium or large registered entities — Zoe