Reporting guidelines for the purposes of section 253 - fifth edition (Cth)

Reporting guidelines for the purposes of section 253 - fifth edition

I, Mark Bielecki, the Registered Organisations Commissioner, hereby issue under subsection 255(1) of the Fair Work (Registered Organisations) Act 2009 reporting guidelines for the purpose of section 253 of that Act, entitled Reporting guidelines for the purposes of section 253 - fifth edition.

Date 4 May 2018

Mark Bielecki Registered Organisations Commissioner

Publication history: Relevant legislation Fair Work (Registered Organisations) Act 2009 Fair Work (Registered Organisations) Regulations 2009 First edition: 20 June 2003 Second edition: 12 October 2004 Third edition: 26 June 2013 Fourth edition: 13 June 2014 Fifth edition: 4 May 2018

Application 1. These reporting guidelines are made under section 255 of the Fair Work (Registered Organisations) Act 2009 (the RO Act). 2. These reporting guidelines apply to all general purpose financial reports (GPFR), including a concise financial report, of a reporting unit as defined in section 242 of the RO Act, except where the Registered Organisations Commissioner (the Commissioner) has issued a certificate under subsection 270(1) to the reporting unit for that financial year. Separate reporting guidelines made under section 255 of the RO Act for purposes of section 270 apply to a GPFR of a reporting unit in relation to the financial year for which a certificate has been issued under subsection 270(1). 3. In the event of a conflict between a requirement of these reporting guidelines and a requirement of an Australian Accounting Standard, the requirement of the Standard prevails unless there has been a determination under section 241 of the RO Act that the Standard or the relevant part of the Standard does not apply in relation to an organisation or a class of organisation.