Document ID: chunk:federal_register_of_legislation:C2024A00065:clause:1_16
Version: federal_register_of_legislation:C2024A00065
Segment Type: clause
Provision Reference: sch 1 cl 16
Character Range: 6147–6899

16  Section 5
Insert:
provisional reporting period, of an entity, means a period in a financial year:
 (a) if the entity is a reporting entity or a reporting nominee for the whole of the financial year—that is a reporting period of the entity in the financial year; or
 (b) otherwise—that would be a reporting period for the entity if the entity were a reporting entity or a reporting nominee for the whole of the financial year.
reporting cycle: each of the following is a reporting cycle:
 (a) a period of 6 months starting on 1 January;
 (b) a period of 6 months starting on 1 July.
reporting nominee means an entity in relation to which a determination under subsection 10L(1) is in effect.
Note: See also section 55A (former reporting nominees).