Document ID: chunk:federal_register_of_legislation:F2018L00591:body:0:p4
Version: federal_register_of_legislation:F2018L00591
Segment Type: other
Provision Reference: 
Character Range: 8693–11971

to the financial statements or on the face of the statement of comprehensive income:
       a)             amount paid to employers for making payroll deductions of membership subscriptions;
       b)             where fees/periodic subscriptions are paid in respect of its affiliation to any political party, any federation, congress, council or group of organisations, or any international body having an interest in industrial matters:
           1. the amount paid to each entity; and
           2. the name of each entity to which monies were paid;
       c)              where compulsory levies have been imposed on the reporting unit by another entity, for each such levy:
           1. a brief description of purpose;
           2. the amount; and
           3. the name of the entity imposing the levy ;
       d)             where grants or donations have been expensed:
           1. the total amount of grants that were $1,000 or less;
           2. the total amount of grants that exceeded $1,000;
           3. the total amount of donations that were $1,000 or less; and
           4. the total amount of donations that exceeded $1,000;
    Grants and donations that exceed $1,000 must be separately disclosed in a statement and lodged with the ROC in accordance with section 237 of the RO Act.[1]
       e)             employee expenses related to holders of office of the reporting unit by each of the following categories:
           1. wages and salaries;
           2. superannuation;
           3. leave and other entitlements;
           4. separation and redundancy; and
           5. other employee expenses (specify if material);
       f)               employee expenses related to employees (other than holders of offices) of the reporting unit by each of the following categories:
           1. wages and salaries;
           2. superannuation;
           3. leave and other entitlements;
           4. separation and redundancy; and
           5. other employee expenses (specify if material);
       g)             fees and/or allowances (excluding any employee expenses already included in an amount referred to in subparagraphs (e) or (f)) paid to persons in respect of their attendances as representatives of the reporting unit at conferences or other meetings;
       h)             expenses (other than expenses included in an amount referred to elsewhere in this paragraph) incurred in connection with holding meetings, as required under the rules of the organisation, for which the reporting unit was wholly or partly responsible;
       i)                remuneration of the auditor of the reporting unit for:
           1. an audit or a review of the financial report of the reporting unit; and
           2. other services in relation to the reporting unit;
       j)                legal costs and other expenses related to:
           1. litigation; and
           2. other legal costs;
       k)              general administrative expenses other than any such expenses included in an amount referred to elsewhere in this paragraph;
       l)                interest on loans and any other expenses incurred in connection with the control or management of the assets of the reporting unit;
       m)           provision for depreciation