Document ID: chunk:federal_register_of_legislation:C2004A01041:clause:1b_255
Version: federal_register_of_legislation:C2004A01041
Segment Type: clause
Provision Reference: sch 1B cl 255
Character Range: 330249–332066

255  Reporting guidelines

 (1) The Industrial Registrar must, by written determination published in the Gazette, issue reporting guidelines for the purposes of sections 253 and 270.

 (2) The reporting guidelines for the purposes of section 253 must provide:
 (a) the manner in which reporting units must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions; and
 (b) the manner in which reporting units must disclose the total amount of legal costs and other expenses related to litigation or other legal matters paid by the reporting unit during a financial year; and
 (c) details of any information required for the purposes of subparagraph 253(2)(b)(ii) (information in notes to general purpose financial reports); and
 (d) the form and content of any reports or statements that are required for the purposes of paragraph 253(2)(c) (other reports or statements forming part of the general purpose financial reports).

 (3) The reporting guidelines for the purposes of section 270 must provide:
 (a) the manner in which reporting units must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions; and
 (b) details of the form and content of the general purpose financial report to be prepared under subsection 270(4).

 (4) Reporting guidelines may also contain such other requirements in relation to the disclosure of information by reporting units as the Industrial Registrar considers appropriate.

 (5) Section 81 of the Workplace Relations Act does not apply in relation to reporting guidelines or the issuing of reporting guidelines.

Division 4—Auditors