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AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 60.105

Treatment of reporting groups as small, medium or large registered entities

    For the purposes of the application of this Division in relation to the reporting group:

  (a)   the reporting group is to be treated as a large registered entity if one or more of the registered entities that form the reporting group are large registered entities; or

  (b)   the reporting group is to be treated as a medium registered entity if:

  (i)   paragraph   (a) does not apply; and

  (ii)   one or more of the registered entities that form the reporting group are medium registered entities; or

  (c)   the reporting group is to be treated as a small registered entity if paragraphs   (a) and (b) do not apply.


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