Commonwealth Consolidated Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 60.65

  (1)   Subsection   (2) applies if:

  (a)   a registered entity gives its information statement or financial report for a financial year to the Commissioner at a time; and

  (b)   after that time, the registered entity identifies a material error in the statement or report.

  (2)   The registered entity must give a corrected statement or report to the Commissioner:

  (a)   if the entity is a small registered entity--within 60 days after the entity identifies the error; or

  (b)   if the entity is a medium registered entity or a large registered entity--within 28 days after the entity identifies the error.

Note:   Section   175 - 35 provides for an administrative penalty for failing to give the Commissioner a statement required by this Act within the required time.