Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p20
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 20/66)
Character Range: 80897–83761

information provided in the information statement or financial report; and
 (ii) the public's ability to rely upon the information provided in the information statement or financial report;
 (b) how the altered reporting arrangements would affect the Commissioner's ability to assess a registered entity's entitlement to registration or compliance with this Act;
 (c) whether members of the reporting group have access to the same or different taxation concessions;
 (d) how the altered reporting arrangements would affect the Commissioner of Taxation's ability to assess a registered entity's compliance with a taxation law;
 (e) the possible effect on the compliance and administrative costs of registered entities proposed to be included in the reporting group;
 (f) the degree of affiliation, control and proximity of registered entities proposed to be included in the reporting group;
 (g) the objects of this Act;
 (h) any other matter that the Commissioner considers relevant.

60‑100  Commissioner may impose conditions
 (1) The Commissioner may impose conditions on a decision under subsection 60‑95(1) or (2) to allow 2 or more registered entities to form a reporting group.
 (2) The conditions may be imposed at the time of making the decision or at any later time.
 (3) Without limiting subsection (1), the conditions may include one or more of the following:
 (a) a condition that certain information in an information statement or financial report be separately identified;
 (b) a condition that additional line items or notes be added to a financial report about the affairs of a particular registered entity (or part thereof);
 (c) conditions relating to how the information statements and financial reports for the reporting group are to be structured for the purposes of subsection 60‑95(2).
Example: A reporting group that includes a deductible gift recipient may be made subject to a condition to include information about deductible donations received, and the spending of those donations, in its annual information statement and notes to its financial reports.
 (4) The Commissioner may revoke the decision if satisfied that a condition has not been complied with.

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