Commonwealth Consolidated Acts Commonwealth Consolidated ActsAdditional report or additional reporting requirements
(1) The Commissioner may:
(a) determine, in writing, that:
(i) a particular registered entity must prepare a report in addition to any other statement or report the registered entity is required to prepare; and
(ii) the entity must give that report to the Commissioner by a time specified in the determination; or
(b) determine, in writing, that a particular registered entity must:
(i) include particular additional information in an information statement or financial report; or
(ii) meet particular additional requirements in relation to the manner in which an information statement or financial report is to be prepared.
(2) A determination under subsection (1) is not a legislative instrument.
Additional reports
(3) A determination under paragraph (1)(a) must specify:
(a) the information to be included in the report; and
(b) any other requirements to be met in relation to the manner in which the report is prepared.
(4) A determination under paragraph (1)(a) may require the report to be prepared:
(a) for a particular period or periods; or
(b) in relation to circumstances as they exist as at a particular date or dates.
This subsection does not limit subsection (3).
(5) The determination may require the report to be prepared for all periods of a particular kind that start or end on or after a date specified in the determination. This subsection does not limit subsection (3).
Determination
(6) A determination under subsection (1) may be made in respect of a past or future period but if it is in respect of a past period, the determination must be made no later than 6 years after the end of that period.
(7) The Commissioner must give the registered entity written notice of the making of the determination.
(8) A determination under subsection (1) must be for the purpose of enabling a recognised assessment activity to be carried out.