Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p109
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 109/175)
Character Range: 447776–450615

subsection does not limit subsection (1).
Note: Paragraph (a)—Division 339 deals with the audit of a financial report.

Giving report to members
 (3) If a section 333‑5 report is not a financial report or a directors' report for a financial year, the regulations may:
 (a) require the corporation to give a copy of the report to its members (whether generally or on request); and
 (b) specify the time within which, and the manner in which, the report is to be given to the members.
Note: An Aboriginal and Torres Strait Islander corporation is required to provide copies of a financial report or a directors' report to members on request under Division 342.

333‑20  Aboriginal and Torres Strait Islander corporation to obtain audit report if audit required
  If:
 (a) a section 333‑5 report in relation to an Aboriginal and Torres Strait Islander corporation is a financial report; and
 (b) the corporation is required by:
 (i) regulations made for the purposes of section 333‑15; or
 (ii) a determination by the Registrar under section 336‑1 or 336‑5;
  to have the report, or a part of the report, audited;
the corporation must obtain an auditor's report in relation to the report or that part of the report.

Division 336—Registrar may increase reporting requirements

336‑1  Registrar may require additional report, or otherwise increase reporting requirements, for particular corporation

Additional report or additional reporting requirements
 (1) The Registrar may:
 (a) determine, in writing, that a particular Aboriginal and Torres Strait Islander corporation must prepare a report in addition to any general report or section 333‑5 reports the corporation is required to prepare; or
 (b) determine, in writing, that a particular Aboriginal and Torres Strait Islander corporation must:
 (i) include particular additional information in a general report or section 333‑5 report; or
 (ii) meet particular additional requirements in relation to the manner in which a general report or section 333‑5 report is to be prepared; or
 (iii) provide a general report or section 333‑5 report to its members (whether generally or on request); or
 (iv) provide a general report or section 333‑5 report to its members within the time, and in the manner, specified in the determination.
Note: See Part 7‑5 for the criteria the Registrar must apply in deciding whether to make a determination under this subsection.
 (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;