165Prescribed circumstances (s 271(1))

#### 165 Prescribed circumstances (s 271(1)) For subsection 271(1) of the Act, the following circumstances are prescribed: (a) whether the reporting unit expends economic resources or incurs any financial obligations to conduct its activities; (b) whether another reporting unit of the organisation expends its own economic resources or incurs financial obligations so that the reporting unit may conduct its activities; (c) whether any person or body corporate or trust expends its own economic resources or incurs financial obligations so that the reporting unit may conduct its activities.