10Statements, reports and other documents given to other Australian government entities

10  Statements, reports and other documents given to other Australian government entities

Statements etc. given under other Australian laws

(1) The Commissioner may treat a statement, report or other document given under an Australian law to an Australian government agency (other than the Commissioner) by a registered entity (whether before or after the entity is registered) as being:

 (a) an information statement for a financial year given to the Commissioner in accordance with Subdivision 60‑B or 60‑D of the ACNC Act; or

 (b) the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D.

(2) In determining whether to treat a statement, report or other document as mentioned in subitem (1), the Commissioner must have regard to the following matters:

 (a) what access the Commissioner has to the statement, report or other document;

 (b) whether the statement, report or other document contains:

 (i) the information required under the ACNC Act to be in the information statement or reports; or

 (ii) other information that relates to, or has the purpose of, enabling the same recognised assessment activities to be carried out in relation to registered entities;

 (c) the processes that have been undertaken to verify the information contained in the statement, report or other document.

Example: An audit.

(3) The Commissioner must notify the registered entity that the Commissioner has treated the statement, report or other document as mentioned in subitem (1).

Financial reports given under the Schools Assistance Act 2008

(3A) The Commissioner must treat a report (or reports) given to the Minister as mentioned in section 24 of the Schools Assistance Act 2008 that cover the financial operations of a registered entity for a financial year (whether or not the report (or reports) also cover the financial operations of other entities) as being the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner by the registered entity in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D.

Financial years to which this item applies

(4) This item applies to:

 (a) the 2012‑13 financial year; and

 (b) the 2013‑14 financial year; and

 (c) the 2014‑15 financial year; and

 (d) any later financial year prescribed by the regulations for the purposes of this paragraph.

Voluntary reporting—substituted accounting periods

(5) If, before 30 June 2013, a registered entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, subitems (1), (3A) and (4) of this item apply as if a reference in the subitems to a financial year were a reference to the accounting period that starts during that financial year.