Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A reporting entity may provide a single report (the consolidated report ) that contains 2 or more reports required to be given by the reporting entity under this Chapter.
(2) The reports in the consolidated report must each cover the same financial year.
(3) The consolidated report must:
(a) separately identify each of the reports required by Division 1; and
(b) satisfy subsection 137(1) in relation to each report.
Direction by Secretary
(4) The Secretary may, by notifiable instrument, direct a reporting entity to provide reports in the form of a consolidated report.