Commonwealth Numbered Acts Commonwealth Numbered Acts(1) A medium registered entity or a large registered entity must give the Commissioner a financial report for a financial year, together with any auditor's report or reviewer's report that the entity is required to obtain under section 60-20 or 60-25.
(2) The registered entity must give the reports to the Commissioner no later than 31 December in the following financial year or such later time as the Commissioner allows.
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.