Disclosure by organisations that are bargaining representatives
(1) For the purposes of paragraph 179(4)(d) of the Act, the document must:
(a) set out the following for each section 179 disclosable benefit:
(i) the name of the person who will or can reasonably be expected to provide the benefit (if known by the organisation);
(ii) if it is not reasonably practicable to describe the amount of the benefit--the basis on which the amount is or will be determined; and
(b) be in the form set out in Schedule 2.1A.
Disclosure by employers
(2) For the purposes of paragraph 179A(3)(d) of the Act, the document must:
(a) set out the following for each section 179A disclosable benefit:
(i) the name of the person who will or can reasonably be expected to provide the benefit (if known by the employer);
(ii) if it is not reasonably practicable to describe the amount of the benefit--the basis on which the amount is or will be determined; and
(b) be in the form set out in Schedule 2.1A.
Note: Strict compliance with the form is not required and substantial compliance is sufficient: see section 25C of the Acts Interpretation Act 1901 (as in force on 25 June 2009).