Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p110
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 110/175)
Character Range: 450383–453158

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 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).
 (6) A determination under paragraph (1)(a) may:
 (a) specify that the report is to be provided to the corporation's members (whether generally or on request); and
 (b) specify the time by which, and the manner in which, the report is to be provided to the corporation's members.

Additional requirements for financial report
 (7) If a section 333‑5 report is a financial report, the Registrar may determine under paragraph (1)(b) that one or more of the following requirements must be met in relation to the report:
 (a) a requirement that the report, or a part of it, be audited;
 (b) a requirement that the auditor be:
 (i) an individual auditor who has particular qualifications or experience; or
 (ii) an audit firm that has a member or members who have particular qualifications or experience; or
 (iii) an authorised audit company;
 (c) a requirement that a person may only participate in the conduct of the audit in a particular capacity if the person has the qualifications or experience specified in the regulations;
 (d) a requirement that the audit of the report, or a part of it, be conducted in accordance with the auditing standards.
This subsection does not limit paragraph (1)(b).

Determination
 (8) A determination under subsection (1) may be 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.
 (9) The Registrar may, in writing, revoke, vary or suspend a determination under subsection (1).
 (10) A revocation, variation or suspension under subsection (9) is not a legislative instrument.

Notice of determination
 (11) The Registrar must give the corporation written notice of the making, revocation, variation or suspension of the determination.

336‑5  Registrar may require additional reports, or otherwise increase reporting requirements, for class of corporation

Additional reports or additional reporting requirement
 (1) The Registrar may:
 (a) make a determination in writing requiring a particular class of Aboriginal and Torres Strait Islander corporation to prepare a report in addition to any general report or section 333‑5 report the corporations are