182Information to be provided to members or General Manager (RAO Schedule, s 272(1) (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002))

#### 182 Information to be provided to members or General Manager (RAO Schedule, s 272(1) (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002)) (1) For subsection 272(1) of the RAO Schedule (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002), an application to an organisation must be: (a) addressed to the secretary, or any other executive officer, of the organisation; and (b) delivered by hand at, or sent by pre‑paid post to, the office of the organisation. (2) For subsection 272(1) of the RAO Schedule (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002), the following information in relation to an organisation, being information relating to the financial year of the organisation for which accounts and statements were last prepared in accordance with subsection 273(1) or 285(5) of the Workplace Relations Act 1996 (as in force before the commencement of the RAO Schedule), is prescribed information in relation to the organisation: (a) for a compulsory levy raised by the organisation, other than a levy for which the organisation has, during the financial year, operated a special fund or account: (i) the purpose for which the levy was raised; and (ii) the total amount received by the organisation; (b) for a collection by the organisation of voluntary contributions made by the members for the furtherance of a particular purpose, other than voluntary contributions for which the organisation has, during the financial year, operated a special fund or account: (i) the purpose for which the contributions were collected; and (ii) the total amount received by the organisation as voluntary contributions for the furtherance of that purpose; (c) for a donation or grant of more than $1 000 made to the organisation: (i) if the donation or grant was made for a specified purpose—that purpose; and (ii) the amount of the donation or grant; (d) for a compulsory levy imposed on the organisation: (i) the purpose for which the levy was imposed; and (ii) the total amount paid by the organisation; (e) for a donation or grant of more than $1 000 made by the organisation: (i) the purpose for which the donation or grant was made; and (ii) the amount of the donation or grant; and (iii) if the donation or grant is not a prescribed donation or grant—the name and address of the person to whom the donation or grant was made; (f) for an amount of more than $1 000 received or paid by the organisation (other than an amount included in an amount mentioned in a subparagraph of paragraph 107(a) of the Workplace Relations Regulations 1996 (as in force before the commencement of the RAO Schedule) in relation to the organisation): (i) the purpose for which the amount was received or paid by the organisation; and (ii) the amount received or paid by the organisation; and (iii) the name and address of the person from whom the amount was received or to whom the amount was paid; (g) the amount paid as remuneration to the holder of an office in the organisation; (h) for a sale or revaluation of an asset of the organisation that has resulted in a profit or loss of more than $1 000: (i) a description of the asset sold or revalued; and (ii) for a revaluation of an asset—the reason for which the asset was revalued; and (iii) the amount of the profit made or the loss incurred; (i) for a loan of more than $1 000 made by the organisation: (i) the purpose for which the loan was made; and (ii) the amount of the loan; and (iii) the security given for the loan; and (iv) if the loan is not a prescribed loan—the name and address of the person to whom the loan was made and the arrangements made for the repayment of the loan; (j) the total amount paid by the organisation for investments (other than investments in Government, municipal or other public debentures, stock or bonds) made by the organisation during the financial year; (k) for an investment (other than an investment in Government, municipal or other public debentures, stock or bonds) held by the organisation at the end of the financial year, being an investment the book value of which, as at the end of that financial year, is more than the greater of $1 000 and 20% of the total book value of all such investments held by the organisation at the end of that financial year: (i) a description of the investment; and (ii) the book value of the investment as at the end of the financial year; and (iii) if applicable, the quoted market value of the investment as at the end of the financial year; (l) for an asset (other than an asset included in a class of assets mentioned in a subparagraph of paragraph 107(b) of the Workplace Relations Regulations 1996 (as in force before the commencement of the RAO Schedule)) held by the organisation at the end of the financial year, the book value of which, as at the end of the financial year, is more than the greater of $1 000 and 5% of the total book value of all the assets held by the organisation at the end of the financial year: (i) a description of the asset; and (ii) the book value of the asset as at the end of the financial year; (m) for a loan of more than $10 000 received by the organisation: (i) the purpose for which the loan was received; and (ii) the amount of the loan; and (iii) the name and address of the person from whom the loan was received; and (iv) the security given for the loan; and (v) the arrangements made for the repayment of the loan; (n) for an amount held by the organisation as provision for one of the following purposes: (i) the payment of annual leave entitlements to its officers and employees; (ii) the payment of long service leave entitlements to its officers and employees; (iii) the payment of superannuation or retirement benefits to its officers and employees; the number of officers and employees for whom the amount so held provides; (o) for a contingent liability of the organisation as at the end of the financial year, being a contingent liability the amount of which has been ascertained and is more than 5% of the net value of the assets of the organisation as at the end of the financial year: (i) a description of the liability; and (ii) the amount for which the organisation is liable; (p) for a liability of the organisation (other than a liability included in a class of liabilities mentioned in a subparagraph of paragraph 107(b) of the Workplace Relations Regulations 1996 (as in force before the commencement of the RAO Schedule)) outstanding at the end of the financial year involving an amount of more than 5% of the total amount of the other liabilities of the organisation as at the end of the financial year: (i) a description of the liability; and (ii) the amount for which the organisation is liable; (q) for a fund or account operated by the organisation for a compulsory levy raised by the organisation or for voluntary contributions collected from the members of the organisation: (i) the purpose for which the levy was raised or the voluntary contributions collected; and (ii) if applicable, the amount of the balance of the fund or account at the commencement of the financial year; and (iii) whether any amounts were transferred to the fund or account from any other fund or account operated by the organisation and, if any amounts were so transferred, a description of each fund or account from which amounts were so transferred and the amount transferred from each fund or account; and (iv) the total amount paid by the members of the organisation for the levy or as voluntary contributions; and (v) the total amount of payments made out of the fund or account in furtherance of the purpose for which the levy was raised or the voluntary contributions collected; and (vi) whether any payment was made out of the fund or account in furtherance of a purpose other than the purpose for which the levy was raised or the voluntary contributions collected and, if any payment was so made, the amount of each payment and the purpose for which it was made; and (vii) whether any amounts were transferred from the fund or account to any other fund or account operated by the organisation and, if any amounts were so transferred, a description of each fund or account to which the amounts were transferred and the amount transferred to each fund or account; and (viii) in respect of: (A) each payment details of which are given in accordance with subparagraph (vi); and (B) each transfer details of which are given in accordance with subparagraph (vii); the designation within the organisation of the person who approved the payment or transfer and the date on which the approval was given; and (ix) the amount of the balance of the fund or account at the end of the financial year or, for a fund or account that the organisation ceased to operate before the end of the financial year, the amount of the closing balance and, if any part of that balance or closing balance has been invested in any assets, the amount so invested and a description of those assets; (r) for a fund (other than the general fund or a fund mentioned in paragraph (q)) the operation of which is required by the rules of the organisation: (i) the purpose for which the fund was operated; and (ii) if applicable, the amount of the balance of the fund at the beginning of the financial year; and (iii) whether any amounts were transferred to the fund from any other fund or any account operated by the organisation and, if any amounts were so transferred, a description of each fund or account from which amounts were so transferred and the amount transferred from each fund or account; and (iv) the total of the amounts, other than amounts mentioned in subparagraph (iii), paid into the fund; and (v) the total amount of payments made out of the fund in furtherance of the purpose for which the fund was operated; and (vi) whether any payment was made out of the fund in furtherance of a purpose other than the purpose for which the fund was operated and, if any payment was so made, the amount of each payment and the purpose for which it was made; and (vii) whether any amounts were transferred from the fund to any other fund or any account operated by the organisation and, if any amounts were so transferred, a description of each fund or account to which the amounts were transferred and the amount transferred to each fund or account; and (viii) in respect of: (A) each payment details of which are given in accordance with subparagraph (vi); and (B) each transfer details of which are given in accordance with subparagraph (vii); the designation within the organisation of the person who approved the payment or transfer and the date on which the approval was given; and (ix) the amount of the balance of the fund at the end of the financial year or, for a fund that the organisation ceased to operate before the end of the financial year, the amount of the closing balance and, if any part of that balance or closing balance has been invested in any assets, the amount so invested and a description of those assets; and (x) the amount paid for payroll deduction services provided by the employer of the member: (A) who made an application under subsection 272(1) of the RAO Schedule (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002); or (B) on whose behalf the application was made. (3) In subregulation (2): (a) a reference to a person includes a reference to any body whether corporate or unincorporated; and (b) a reference to a prescribed donation or grant, or to a prescribed loan, is a reference to a donation or grant made, or a loan granted, by an organisation to a member of the organisation on the certification of the officer of the organisation authorising the donation, grant or loan that the officer was satisfied, from investigations made by the officer, that the donation, grant or loan was necessary to relieve the member or a dependant of the member from severe financial hardship. (4) For paragraph (2)(f), a member must: (a) specify the nature of any transaction for which the amount was received or paid; and (b) provide any other information the member has to assist the organisation to identify in its financial records the information applied for under subsection 272(1) of the RAO Schedule (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002). (5) Any information that must be made available to a member of an organisation, or to the General Manager, under subsection 272(3) of the RAO Schedule (as modified by item 46 of Schedule 1 to the Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002): (a) must be in writing signed by the secretary, or any other executive officer, of the organisation; and (b) must: (i) if the application was made by the General Manager—be delivered by hand at, or sent by prepaid post to, the office of the General Manager; or (ii) if the application was made by a member of the organisation and specifies an address for the member—be sent by prepaid post to that address; or (iii) in any other case—be left for collection at the office of the organisation. (6) In this regulation a reference to the RAO Schedule is a reference to Schedule 1 to the former Workplace Relations Act 1996.