Australian Charities and Not-for-profits Commission Act 2012
60‑65 Errors in information statements a60‑65 Errors in information statements and financial reports
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60‑65 Errors in information statements and financial reports
(1) Subsection (2) applies if: (a) a registered entity gives its information statement or financial report for a financial year to the Commissioner at a time; and (b) after that time, the registered entity identifies a material error in the statement or report. (2) The registered entity must give a corrected statement or report to the Commissioner: (a) if the entity is a small registered entity—within 60 days after the entity identifies the error; or (b) if the entity is a medium registered entity or a large registered entity—within 28 days after the entity identifies the error.
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.