Australian Charities and Not-for-profits Commission Act 2012
60‑75 Additional reporting requirements—60‑75 Additional reporting requirements—particular registered entity
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60‑75 Additional reporting requirements—particular registered entity
Additional report or additional reporting requirements (1) The Commissioner may: (a) determine, in writing, that: (i) a particular registered entity must prepare a report in addition to any other statement or report the registered entity is required to prepare; and (ii) the entity must give that report to the Commissioner by a time specified in the determination; or (b) determine, in writing, that a particular registered entity must: (i) include particular additional information in an information statement or financial report; or (ii) meet particular additional requirements in relation to the manner in which an information statement or financial report is to be prepared. (2) A determination under subsection (1) is not a legislative instrument. Additional reports (3) A determination under paragraph (1)(a) must specify: (a) the information to be included in the report; and (b) any other requirements to be met in relation to the manner in which the report is prepared. (4) A determination under paragraph (1)(a) may require the report to be prepared: (a) for a particular period or periods; or (b) in relation to circumstances as they exist as at a particular date or dates. This subsection does not limit subsection (3). (5) The determination may require the report to be prepared for all periods of a particular kind that start or end on or after a date specified in the determination. This subsection does not limit subsection (3). Determination (6) A determination under subsection (1) may be made in respect of a past or future period but if it is in respect of a past period, the determination must be made no later than 6 years after the end of that period. (7) The Commissioner must give the registered entity written notice of the making of the determination. (8) A determination under subsection (1) must be for the purpose of enabling a recognised assessment activity to be carried out.