17Contents of general reports

#### 17 Contents of general reports For the purposes of paragraph 330‑5(1)(b) of the Act, the following information is required to be contained in a general report prepared by an Aboriginal and Torres Strait Islander corporation in respect of a financial year: (a) the consolidated gross operating income of the corporation, and the entities it controls (if any), for the financial year; (b) the value of the consolidated gross assets of the corporation, and the entities it controls (if any), at the end of the financial year; (c) the number of employees of the corporation at the end of the financial year, calculated using the method set out in subsection 9(2) (about counting employees); (d) if the corporation has an ABN—the ABN of the corporation; (e) whether the corporation is a deductible gift recipient under Division 30 of the Income Tax Assessment Act 1997; (f) for each director of the corporation—whether the director is also an employee of the corporation on 30 June of the financial year; (g) for each secretary of the corporation—whether the secretary is also an employee of the corporation on 30 June of the financial year; (h) if the corporation is registered as a small or medium corporation—whether each contact person of the corporation referred to in paragraph 330‑5(1)(a)(iv) of the Act is also an employee of the corporation on 30 June of the financial year.