(1) The report must set out the identifying information for the controlling corporation, or group entity, providing the report.
(2) If the report is provided under section 19 of the Act, the report must also set out the following information about each entity that is a member of the corporation's group and that has operational control over one or more of the facilities of the corporation:
(a) the member's identifying details;
(b) if the member has a holding company incorporated in Australia--the identifying details of the holding company.