sec.752What is a reporting unit

### sec.752 What is a reporting unit A reporting unit may be all of an organisation or a part of an organisation. If an organisation is not divided into branches of the organisation, the reporting unit is all of the organisation. If an organisation is divided into branches of the organisation, each branch will be a reporting unit unless a certificate issued by the registrar under section 755 stating that the organisation is, for compliance with this division, divided into reporting units on an alternative basis is in force. For subsection (3) , the alternative basis on which the organisation may be divided into reporting units is— all of the organisation; or a combination of 2 or more branches of the organisation. Each branch of an organisation must be in 1, and only 1, reporting unit. For this division, so much of an organisation that is divided into branches of the organisation as would not, apart from this subsection, be included in any branch, is taken to be a branch of the organisation. (sec.752-ssec.1) A reporting unit may be all of an organisation or a part of an organisation. (sec.752-ssec.2) If an organisation is not divided into branches of the organisation, the reporting unit is all of the organisation. (sec.752-ssec.3) If an organisation is divided into branches of the organisation, each branch will be a reporting unit unless a certificate issued by the registrar under section 755 stating that the organisation is, for compliance with this division, divided into reporting units on an alternative basis is in force. (sec.752-ssec.4) For subsection (3) , the alternative basis on which the organisation may be divided into reporting units is— all of the organisation; or a combination of 2 or more branches of the organisation. (sec.752-ssec.5) Each branch of an organisation must be in 1, and only 1, reporting unit. (sec.752-ssec.6) For this division, so much of an organisation that is divided into branches of the organisation as would not, apart from this subsection, be included in any branch, is taken to be a branch of the organisation. - (a) all of the organisation; or - (b) a combination of 2 or more branches of the organisation.