Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
8Annual information statements
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8 Annual information statements
(1) Subdivision 60‑B of the ACNC Act applies to the 2012‑13 financial year and later financial years.
Substituted accounting periods
(2) If, before 30 June 2013, an entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, Subdivision 60‑B of that Act applies, in relation to the 2012‑13 financial year, as if:
(a) the reference in subsection 60‑5(1) to the financial year were a reference to the accounting period that starts during the financial year; and
(b) the reference in subsection 60‑5(2) to 31 December in the following financial year were a reference to the last day of the 6 month period after the end of the accounting period.