QLDIn ForceAct
Industrial Relations Act 2016
sec.765Reporting guidelines
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### sec.765 Reporting guidelines
The registrar must, by gazette notice, issue reporting guidelines for sections 763 and 785 .
The reporting guidelines for section 763 must—
provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and
provide the way in which a reporting unit must disclose the total amount of legal costs and other expenses related to litigation or other legal matters paid by the reporting unit during a financial year; and
specify any other information required to be included in a general purpose financial report; and
specify the form and content of any reports or statements required to be included in a general purpose financial report.
The reporting guidelines for section 785 must—
provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and
specify the form and content of the general purpose financial report to be prepared under section 785 (5) .
Reporting guidelines may also contain any other requirements relating to the disclosure of information by reporting units that the registrar considers appropriate.
Chapter 11 , part 6 does not apply in relation to reporting guidelines or the issuing of reporting guidelines.
(sec.765-ssec.1) The registrar must, by gazette notice, issue reporting guidelines for sections 763 and 785 .
(sec.765-ssec.2) The reporting guidelines for section 763 must— provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and provide the way in which a reporting unit must disclose the total amount of legal costs and other expenses related to litigation or other legal matters paid by the reporting unit during a financial year; and specify any other information required to be included in a general purpose financial report; and specify the form and content of any reports or statements required to be included in a general purpose financial report.
(sec.765-ssec.3) The reporting guidelines for section 785 must— provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and specify the form and content of the general purpose financial report to be prepared under section 785 (5) .
(sec.765-ssec.4) Reporting guidelines may also contain any other requirements relating to the disclosure of information by reporting units that the registrar considers appropriate.
(sec.765-ssec.5) Chapter 11 , part 6 does not apply in relation to reporting guidelines or the issuing of reporting guidelines.
- (a) provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and
- (b) provide the way in which a reporting unit must disclose the total amount of legal costs and other expenses related to litigation or other legal matters paid by the reporting unit during a financial year; and
- (c) specify any other information required to be included in a general purpose financial report; and
- (d) specify the form and content of any reports or statements required to be included in a general purpose financial report.
- (a) provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and
- (b) specify the form and content of the general purpose financial report to be prepared under section 785 (5) .