Document ID: chunk:federal_register_of_legislation:C2025C00142:section:139
Version: federal_register_of_legislation:C2025C00142
Segment Type: section
Provision Reference: s 139
Character Range: 185092–185753

139  Reporting by related entities

Scope
 (1) This section applies if 2 or more reporting entities are related bodies corporate.
Note: For related body corporate, see section 8.

Group reports
 (2) The reporting entities may combine the reports required to be given by the entities under this Chapter into a single report (the group report).
 (3) The group report must:
 (a) state the reporting entities that are covered by the report; and
 (b) describe how those entities are related bodies corporate; and
 (c) separately identify each report given by each entity; and
 (d) satisfy subsection 137(1) in relation to each report contained in the group report.