Document ID: chunk:federal_register_of_legislation:F2024C00766:reg:166:p3
Version: federal_register_of_legislation:F2024C00766
Segment Type: reg
Provision Reference: reg 166 (pt 3/5)
Character Range: 185503–188037

determined and exceeds 5% of the net value of the assets of the reporting unit at the end of the financial year:
 (i) a description of the liability; and
 (ii) the amount for which the reporting unit is liable;
 (n) for any fund or account operated by the reporting unit in relation to a compulsory levy raised by the reporting unit or in relation to voluntary contributions collected from the members of the reporting unit:
 (i) the purpose for which the levy was raised or the voluntary contributions collected; and
 (ii) the amount of the balance of the fund or account at the beginning of the financial year (if applicable); and
 (iii) if any money was transferred to the fund or account from any other fund or account operated by the reporting unit and, if any money was so transferred, a description of each fund or account from which money was so transferred and the amount transferred from each fund or account; and
 (iv) the total amount paid by the members of the reporting unit for the levy or as voluntary contributions; and
 (v) the total amount of payments made out of the fund or account in furtherance of the purpose for which the levy was imposed or the voluntary contributions collected; and
 (vi) if any payment was made out of the fund or account in furtherance of a purpose other than the purpose for which the levy was imposed or the voluntary contributions collected and, if any payment was so made, the amount of each payment and the purpose for which it was made; and
 (vii) if any money was transferred from the fund or account to any other fund or account operated by the reporting unit or by the organisation of which the reporting unit is a part and, if any money was so transferred, a description of each fund or account to which the money was transferred and the amount transferred to each fund or account; and
 (viii) in relation to:
 (A) each payment whose particulars are given in accordance with subparagraph (vi); and
 (B) each transfer whose particulars are given in accordance with subparagraph (vii);
  the designation within the reporting unit of the person who approved the payment or transfer and the date when the approval was given; and
 (ix) the amount of the balance of the fund or account at the end of the financial year or, for a fund or account that the reporting unit ceased to operate before the end of the financial year, the amount of the closing balance and, if any part of that balance or closing balance has been invested in any assets, the amount so invested and a description