Document ID: chunk:federal_register_of_legislation:F2024L00666:clause:1_6:p4
Version: federal_register_of_legislation:F2024L00666
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 4/11)
Character Range: 10014–13491

each such levy:
                (i)     a brief description of purpose;
                (ii)     the amount; and
                (iii)     the name of the entity imposing the levy;
            (d)    where grants or donations have been expensed:
                (i)     the total amount of grants that were $1,000 or less;
                (ii)     the total amount of grants that exceeded $1,000;
                (iii)     the total amount of donations that were $1,000 or less;
                (iv)     the total amount of donations that exceeded $1,000;
         Grants and donations that exceed $1,000 must be separately disclosed in a statement and lodged with the Fair Work Commission in accordance with section 237 of the Act.[1]
            (e)    employee expenses related to holders of office of the reporting unit by each of the following categories:
                (i)     wages and salaries;
                (ii)     superannuation;
                (iii)     leave and other entitlements;
                (iv)     separation and redundancy; and
                (v)     other employee expenses (specify if material);
            (f)     employee expenses related to employees (other than holders of offices) of the reporting unit by each of the following categories:
                (i)     wages and salaries;
                (ii)     superannuation;
                (iii)     leave and other entitlements;
                (iv)     separation and redundancy; and
                (v)     other employee expenses (specify if material);
            (g)    fees and/or allowances (excluding any employee expenses already included in an amount referred to in paragraphs (e) or (f)) paid to persons in respect of their attendances as representatives of the reporting unit at conferences or other meetings;
            (h)    expenses (other than expenses included in an amount referred to elsewhere in this paragraph) incurred in connection with holding meetings, as required under the rules of the organisation, for which the reporting unit was wholly or partly responsible;
            (i)     remuneration of the auditor of the reporting unit for:
                (i)     an audit or a review of the financial report of the reporting unit; and
                (ii)     other services in relation to the reporting unit;
            (j)     legal costs and other expenses related to:
                (i)     litigation; and
                (ii)     other legal costs;
            (k)    general administrative expenses other than any such expenses included in an amount referred to elsewhere in this paragraph;
            (l)     interest on loans and any other expenses incurred in connection with the control or management of the assets of the reporting unit;
            (m) provision for depreciation or amortisation on investments and other assets; and
            (n)    penalties imposed on the organisation under the Act and the Fair Work Act 2009.
       (18)  The statement of comprehensive income shall disclose so far as applicable the balances for the following items:
            (a)    profit or loss;
            (b)    other comprehensive income;
            (c)    total comprehensive income for the period, being the total profit or loss and other comprehensive income;
            (d)    where any amount (other than an amount included in an amount referred to elsewhere in these reporting guidelines) has been transferred to a fund or account kept