Document ID: chunk:federal_register_of_legislation:F2025C00169:reg:12:p2
Version: federal_register_of_legislation:F2025C00169
Segment Type: reg
Provision Reference: reg 12 (pt 2/2)
Character Range: 19535–20975

of its nominated entities, in relation to their payment times and practices for small business suppliers.

Confirmation of entity information
 (4) A payment times report, for a reporting period for an entity, must also include a statement confirming that, in relation to each particular of entity information most recently given by the entity to the Regulator, the particular of entity information, as most recently given, is still true and correct.

Reports to include additional contextual information
 (5) A payment times report, for a reporting period for an entity, must also include reasonable additional information providing context or explanation for anything included in the report relating to any of the following:
 (a) a matter, occurring during the reporting period, that had an effect of a material nature, on the payment times and practices for small business suppliers;
 (b) a change, of a material nature, to financial reporting practices, dataset creation processes, or statistical calculation methods;
 (c) whether section 15 (about access to information of controlled entities) applied in relation to the reporting period to not require information to be included or used in a payment times report, why it applied in relation to the reporting period, and the extent to which it applied in relation to the reporting period;
 (d) any other details without which the report is likely to be misleading in a material respect.