Document ID: chunk:federal_register_of_legislation:F2025C00077:reg:28ec
Version: federal_register_of_legislation:F2025C00077
Segment Type: reg
Provision Reference: reg 28EC
Character Range: 161973–162703

28EC  General rules for reporting information about executive remuneration

Amounts must be calculated on an accrual basis
 (1) For the purposes of reporting information about executive remuneration under sections 28EA and 28EB, amounts comprising total remuneration must be calculated on an accrual basis.

Exemptions
 (2) The Minister may, by legislative instrument, exempt the company from one or more requirements of section 28EA.
 (3) The Minister may require the information to which the exemption applies to be given to a person or body specified in the exemption.
 (4) An exemption, and any requirement to give the information to a person or body specified in the exemption, must be noted in the company's annual report.