Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of the application of this Part in relation to a reporting unit that is the whole of an organisation:
(a) the members of the organisation are taken to be members of the reporting unit; and
(b) employees of the organisation are taken to be employees of the reporting unit; and
(c) the rules of the organisation are taken to be the rules of the reporting unit; and
(d) the financial affairs and records of the organisation are taken to be the financial affairs and records of the reporting unit; and
(e) conduct and activities of the organisation are taken to be conduct and activities of the reporting unit; and
(f) a journal published by the organisation is taken to be a journal published by the reporting unit.
(2) For the purposes of the application of this Part in relation to a reporting unit that is not the whole of an organisation:
(a) the members of the organisation constituting the branch or branches that make up the reporting unit are taken to be members of the reporting unit; and
(b) employees of the organisation employed in relation to the branch or branches that make up the reporting unit (whether or not they are also employed in relation to any other branch) are taken to be employees of the reporting unit; and
(c) if the reporting unit consists of one branch--the rules of the branch are taken to be the rules of the reporting unit; and
(d) if the reporting unit consists of more than one branch--the rules of the branches (including any rules certified under section 246, or determined under section 247, for the purpose of giving effect to the establishment of the reporting unit) are taken to be the rules of the reporting unit; and
(e) the financial affairs and records of the branch or branches that make up the reporting unit are taken to be the financial affairs and records of the reporting unit; and
(f) conduct and activities of the branch or branches that make up the reporting unit are taken to be conduct and activities of the reporting unit; and
(g) if the reporting unit consists of one branch--a journal published by the branch is taken to be a journal published by the reporting unit; and
(h) a journal published by the organisation is taken to be a journal published by the reporting unit.