Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061paac:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061PAAC (pt 2/2)
Character Range: 1286617–1288393

period—include the paragraph (a) report in the subsection (1) report; and
 (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report.
 (7) If one or more payments made under subsection 1061PAAB(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary must, during the applicable publication period for the later reporting period:
 (a) prepare a report that sets out:
 (i) the number of those payments; and
 (ii) the total amount of those payments; and
 (iii) the reporting period during which the payments were made; and
 (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and
 (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report.

Reporting period
 (8) For the purposes of this section, a reporting period is:
 (a) a financial year; or
 (b) if a shorter recurring period is prescribed in an instrument under subsection (9)—that period.
 (9) The Minister may, by legislative instrument, prescribe a recurring period for the purposes of paragraph (8)(b).

Applicable publication period
 (10) For the purposes of this section, the applicable publication period for a reporting period is the period of:
 (a) 4 months; or
 (b) if a lesser number of months is prescribed, in relation to the reporting period, in an instrument under subsection (11)—that number of months;
beginning immediately after the end of the reporting period.
 (11) The Minister may, by legislative instrument, prescribe a number of months, in relation to a reporting period, for the purposes of paragraph (10)(b).