Document ID: chunk:federal_register_of_legislation:F2018L00592:body:0:p4
Version: federal_register_of_legislation:F2018L00592
Segment Type: other
Provision Reference: 
Character Range: 8482–11694

2. the name of each entity to which monies were paid;
       d)             where compulsory levies have been imposed on the reporting unit by another reporting unit or other entity, for each such levy:
           1. a brief description of purpose;
           2. the amount; and
           3. the name of the other reporting unit or entity imposing the levy ;
       e)             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]
       f)               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);
       g)             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);
       h)             fees and/or allowances (excluding any employee expenses already included in an amount referred to in subparagraphs (f) or (g)) paid to persons in respect of their attendances as representatives of the reporting unit at conferences or other meetings;
       i)                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, which the reporting unit was wholly or partly responsible;
       j)                legal costs and other expenses related to:
           1. litigation; and
           2. other legal costs; and
       k)              penalties imposed on the organisation under the RO Act and the Fair Work Act 2009.

Statement of financial position
15.          Where an item is disclosed on the face of the statement of financial position as:
       a)             a receivable; or
       b)             a payable; and
       c)              the item has been derived as a result of one or more transactions and/or other past events with another reporting unit of the organisation,
    the following additional disclosures must be made in the notes to the financial statements about the item:
       d)             the name of the other reporting unit; and
       e)             the amount attributable to the other reporting unit.

Liabilities
16.          Balances for the following items must be disclosed either in the notes to the financial statements or on the face of the statement of financial position, in accordance with Australian Accounting Standards:
       a)