Document ID: chunk:federal_register_of_legislation:C2024C00345:section:6:p5
Version: federal_register_of_legislation:C2024C00345
Segment Type: section
Provision Reference: s 6 (pt 5/8)
Character Range: 44423–47131

the reporting unit is a part; or
 (f) a person who would not be, or whom a reasonable person would consider would not be, capable of exercising objective and impartial judgement in relation to audits relating to the reporting unit, having regard to all the circumstances.
For the purposes of this definition, employee has the same meaning as in Part 3 of Chapter 8.
exempt public sector superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
Fair Work Act means the Fair Work Act 2009 and includes regulations made under that Act.
federal counterpart has the meaning given by section 9A.
Federal Court means the Federal Court of Australia.
federally registrable:
 (a) in relation to an association of employers—has the meaning given by section 18A; and
 (b) in relation to an association of employees—has the meaning given by section 18B; and
 (c) in relation to an enterprise association—has the meaning given by section 18C.
federal system employee means:
 (a) a national system employee within the meaning of section 13 of the Fair Work Act; or
 (c) an independent contractor who, if he or she were an employee performing work of the kind which he or she usually performs as an independent contractor, would be an employee who could be characterised in the way mentioned in paragraph (a).
federal system employer means a national system employer within the meaning of section 14 of the Fair Work Act.
financial records includes the following to the extent that they relate to finances or financial administration:
 (a) a register;
 (b) any other record of information;
 (c) financial reports or financial records, however compiled, recorded or stored;
 (d) a document.
financial year, in relation to an organisation, means:
 (a) the period of 12 months commencing on 1 July in any year; or
 (b) if the rules of the organisation provide for another period of 12 months as the financial year of the organisation—the other period of 12 months.
Note: Section 240 provides for a different financial year in special circumstances.
Full Bench has the same meaning as in the Fair Work Act.
FWC means the Fair Work Commission.
FWC Member has the same meaning as in the Fair Work Act, but does not include an Expert Panel Member (within the meaning of that Act).
General Manager means the General Manager of the FWC.
general purpose financial report means the report prepared in accordance with section 253.
independent contractor is confined to a natural person.
industrial action has the same meaning as in the Fair Work Act.
irregularity, in relation to an election or ballot, includes:
 (a) a breach of the rules of an organisation or branch of an organisation; and