Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may impose conditions on a decision under subsection 60 - 95(1) or (2) to allow 2 or more registered entities to form a reporting group.
(2) The conditions may be imposed at the time of making the decision or at any later time.
(3) Without limiting subsection (1), the conditions may include one or more of the following:
(a) a condition that certain information in an information statement or financial report be separately identified;
(b) a condition that additional line items or notes be added to a financial report about the affairs of a particular registered entity (or part thereof);
(c) conditions relating to how the information statements and financial reports for the reporting group are to be structured for the purposes of subsection 60 - 95(2).
Example: A reporting group that includes a deductible gift recipient may be made subject to a condition to include information about deductible donations received, and the spending of those donations, in its annual information statement and notes to its financial reports.
(4) The Commissioner may revoke the decision if satisfied that a condition has not been complied with.