Document ID: chunk:federal_register_of_legislation:F2024L00665:clause:1_6:p4
Version: federal_register_of_legislation:F2024L00665
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 4/11)
Character Range: 9969–13558

in accordance with section 237 of the Act[1]
            (f)     employee expenses related to holders of office of the reporting unit by each of the following categories:
                (i)      wages and salaries;
                (ii)      superannuation;
                (iii)      leave and other entitlements;
                (iv)      separation and redundancy; and
                (v)      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:
                (i)      wages and salaries;
                (ii)      superannuation;
                (iii)      leave and other entitlements;
                (iv)      separation and redundancy; and
                (v)      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:
                (i)      litigation; and
                (ii)      other legal costs; and
            (k)    penalties imposed on the organisation under the Act and the Fair Work Act 2009.
    Statement of financial position
       (14)  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
       (15)  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)    payables to employers for making payroll deductions of membership subscriptions;
            (b)    payables in respect of legal costs and other expenses related to:
                (i)      litigation; and
                (ii)      other legal costs;
            (c)    employee provisions in respect of holders of offices in the reporting unit by:
                (i)      annual leave;
                (ii)      long service leave;
                (iii)      separation and redundancy;
                (iv)      other employee provisions; and
            (d)    employee provisions in respect of employees (other than holders of offices) of the reporting unit by:
                (i)      annual leave;
                (ii)      long service leave;
                (iii)      separation and redundancy; and
                (iv)      other employee provisions.
    Statement of changes in equity
       (16)  Balances for the following items must be disclosed in the notes to the financial statements or on the face of the statement of financial position or statement of