40.1Additional information that must be included on Register

40.1 Additional information that must be included on Register

For the purposes of paragraph 40‑5(1)(g) of the Act, the information in column 1 of an item of the following table is specified if the conditions (if any) mentioned in column 2 of that item exist.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Additional information</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span></span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Information</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Condition(s)</span></p></td></tr></thead><tbody><tr><td style="width:6.44%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:38.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Whether, for a financial year (or substituted accounting period), a registered entity is:</span></p><p class="Tablea"><span>(a) a small registered entity; or</span></p><p class="Tablea"><span>(b) a medium registered entity; or</span></p><p class="Tablea"><span>(c) a large registered entity; or</span></p><p class="Tablea"><span>(d) a basic religious charity</span></p></td><td style="width:55.52%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner:</span></p><p class="Tablea"><span>(a) has received an annual information statement or annual financial report for the financial year; or</span></p><p class="Tablea"><span>(b) has otherwise become aware of the information because:</span></p><p class="Tablei"><span>(i) the information was not provided as described in paragraph</span><span> </span><span>(a); or</span></p><p class="Tablei"><span>(ii) the information provided as described in paragraph</span><span> </span><span>(a) was incorrect</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1A</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Purpose of registered entity</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following:</span></p><p class="Tablea"><span>(a) the information has been voluntarily disclosed to the Commissioner by the registered entity, as an extract of the governing rules of the entity, for the purpose of being included on the Register;</span></p><p class="Tablea"><span>(b) the Commissioner is satisfied that the extract:</span></p><p class="Tablei"><span>(i) is consistent with the governing rules of the entity; and</span></p><p class="Tablei"><span>(ii) complies with governance standard 1, set out in section</span><span> </span><span>45.5 of this instrument</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The countries (other than Australia) in which a registered entity operates</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner:</span></p><p class="Tablea"><span>(a) has received the information from the registered entity; or</span></p><p class="Tablea"><span>(b) has otherwise become aware of the information because:</span></p><p class="Tablei"><span>(i) the information was not received from the registered entity; or</span></p><p class="Tablei"><span>(ii) the information provided by the registered entity was incorrect</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="CU_68291"></a><span>3</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The States and Territories in which a registered entity operates</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Other names by which a registered entity may be publicly known</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following:</span></p><p class="Tablea"><span>(a) the registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register;</span></p><p class="Tablea"><span>(b) the use of the name is not contrary to an Australian law</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The categories of benefit recipients of a registered entity</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner:</span></p><p class="Tablea"><span>(a) has received an annual information statement for that financial year; or</span></p><p class="Tablea"><span>(b) has otherwise become aware of the information because:</span></p><p class="Tablei"><span>(i) the information was not provided as described in paragraph</span><span> </span><span>(a); or</span></p><p class="Tablei"><span>(ii) the information provided as described in paragraph</span><span> </span><span>(a) was incorrect</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Either:</span></p><p class="Tablea"><span>(a) a copy of an annual report of a registered entity for a financial year (or substituted accounting period); or</span></p><p class="Tablea"><span>(b) an electronic link to a registered entity’s annual report on a website maintained by the entity</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An annual or financial reports of a registered entity for a financial year (or substituted accounting period) before the 2012</span><span>‑</span><span>13 financial year</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Either:</span></p><p class="Tablea"><span>(a) the registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register; or</span></p><p class="Tablea"><span>(b) an Australian government agency has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register, and the reports are publicly available</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The day a registered entity was established in Australia</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following:</span></p><p class="Tablea"><span>(a) whether, for a financial year (or a substituted accounting period), a registered entity has been approved by the Commissioner to prepare and lodge joint or collective reports under Subdivision</span><span> </span><span>60</span><span>‑</span><span>G of the Act;</span></p><p class="Tablea"><span>(b) if so—the other registered entity or entities that are grouped with a registered entity under Subdivision</span><span> </span><span>60</span><span>‑</span><span>G of the Act</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>None specified</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="CU_1310549"></a><span>10</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An electronic link to a website maintained by a registered entity</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A statement that a registered entity has failed to give the Commissioner a report or statement required by Division</span><span> </span><span>60 of the Act</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following:</span></p><p class="Tablea"><span>(a) the registered entity has not given Commissioner a report or statement required by Division</span><span> </span><span>60 of the Act;</span></p><p class="Tablea"><span>(b) more than 6 months (or a longer period allowed by the Commissioner for the purposes of this item) have elapsed since the day the report or statement was required to be given</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A summary of:</span></p><p class="Tablea"><span>(a) a registered entity’s financial information; and</span></p><p class="Tablea"><span>(b) information about the registered entity’s activities</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The summary is derived only from information disclosed by the registered entity to the Commissioner and which is included on the Register</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk65579830"><span>For each entry on the Transparency Register (within the meaning of Part</span><span> </span><span>XX of the </span><span style="font-style:italic">Commonwealth Electoral Act 1918</span><span>) that relates to a registered entity—an electronic link to the part or parts of the website of the Transparency Register that make information contained in the entry publicly available</span></a></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner is satisfied that the Transparency Register contains the entry</span></p></td></tr><tr><td style="width:6.44%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:38.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Information about a registered entity’s activities</span></p></td><td style="width:55.52%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register</span></p></td></tr></tbody></table>