Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 60 - Reporting  

Subdivision 60-C - Annual financial reports  

SECTION 60-15   REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS  

60-15(1)    
The financial report must comply with the requirements set out in the regulations.

60-15(2)    
Any information that the regulations require to be provided to the Commissioner must be information that relates to, or has the purpose of, enabling recognised assessment activities to be carried out in relation to registered entities.