Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to a reporting unit if there is an industrial association (the associated State body ) that:
(a) is registered or recognised as such an association (however described) under a prescribed State Act; and
(b) is, or purports to be, composed of substantially the same members as the reporting unit; and
(c) has, or purports to have, officers who are substantially the same as designated officers in relation to the reporting unit.
(2) A reporting unit is taken to have satisfied this Part if this section applies to the reporting unit and:
(a) the General Manager, on the application of the reporting unit, issues a certificate stating that the financial affairs of the reporting unit are encompassed by the financial affairs of the associated State body; and
(b) the associated State body has, in accordance with prescribed State legislation, prepared accounts, had those accounts audited, provided a copy of the audited accounts to its members and lodged the audited accounts with the relevant State authority; and
(c) the reporting unit has lodged a copy of the audited accounts with the FWC; and
(d) any members of the reporting unit who are not also members of the associated State body have been provided with copies of the accounts at substantially the same time as the members of the reporting unit who are members of the associated State body; and
(e) a report under section 254 has been prepared in respect of the activities of the reporting unit and has been provided to members of the reporting unit with the copies of the accounts.