Document ID: chunk:federal_register_of_legislation:F2023C01018:reg:1
Version: federal_register_of_legislation:F2023C01018
Segment Type: reg
Provision Reference: reg 1
Character Range: 8701–10646

1                       Whether, for a financial year (or substituted accounting period), a registered entity is:                                                                                                                                                                                                                   The Commissioner:
                        (a) a small registered entity; or                                                                                                                                                                                                                                                                           (a) has received an annual information statement or annual financial report for the financial year; or
                        (b) a medium registered entity; or                                                                                                                                                                                                                                                                          (b) has otherwise become aware of the information because:
                        (c) a large registered entity; or                                                                                                                                                                                                                                                                           (i) the information was not provided as described in paragraph (a); or
                        (d) a basic religious charity                                                                                                                                                                                                                                                                               (ii) the information provided as described in paragraph (a) was incorrect