Document ID: chunk:federal_register_of_legislation:F2024C00655:body:0:p2
Version: federal_register_of_legislation:F2024C00655
Segment Type: other
Provision Reference: 
Character Range: 2696–5366

Payment (AASB 2) or paragraph 168 of Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (AASB 1060);
(iii) remuneration of auditors required to be disclosed under paragraph 10 of Accounting Standard AASB 1054 Australian Additional Disclosures or paragraph 98 of AASB 1060;
(iv) compensation of key management personnel required to be disclosed under paragraph 17 of Accounting Standard AASB 124 Related Party Disclosures (AASB 124) or paragraph 194 of AASB 1060; and
(v) transactions between related parties required to be disclosed under paragraphs 18, 18A and 19 of AASB 124 or paragraphs 196, 198 and 199 of AASB 1060;
(b) 1/10th of 1 cent, in respect of amounts required to be disclosed in accordance with paragraphs 66 to 69 of Accounting Standard AASB 133 Earnings per Share;
(c) 1 cent, in relation to amounts required to be disclosed in accordance with paragraphs 44 and 46 of AASB 2, paragraph 164 of AASB 1060 and paragraphs 300(6)(c), (7)(d) and (7)(e) of the Act;
(d) $1, in relation to an entity with total assets in its consolidated balance sheet or if it does not prepare a consolidated balance sheet, its own balance sheet at the end of the relevant period of more than $10,000,000 but not more than $1,000,000,000, in respect of the items listed in subparagraphs (a)(i) to (v);
(e) $1, for all other purposes in relation to an entity with total assets in its consolidated balance sheet or if it does not prepare a consolidated balance sheet, its own balance sheet of less than $10,000,000;
(f) $1,000, for all other purposes in relation to an entity with total assets of more than $10,000,000 and not more than $1,000,000,000, in its consolidated balance sheet or if it does not prepare a consolidated balance sheet, its own balance sheet at the end of the relevant period;
(g) $100,000, for all other purposes in relation to an entity with total assets of more than $1,000,000,000 and not more than $10,000,000,000, in its consolidated balance sheet or if it does not prepare a consolidated balance sheet, its own balance sheet at the end of the relevant period;
(h) $1,000,000, for all other purposes in relation to an entity with total assets of more than $10,000,000,000, in its consolidated balance sheet or if it does not prepare a consolidated balance sheet, its own balance sheet at the end of the relevant period.

Part 2—Order and exemption

5 Relief and exemption from disclosing exact amounts in a report
(1) An entity does not have to comply with Part 2M.3 and Part 7.8 of the Act to the extent that those Parts require amounts required or permitted