Queensland Consolidated Acts

INDUSTRIAL RELATIONS ACT 2016 - SECT 765

765 Reporting guidelines

(1) The registrar must, by gazette notice, issue reporting guidelines for sections 763 and 785 .

(2) The reporting guidelines for section 763 must—

(a) provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and

(b) provide the way in which a reporting unit must disclose the total amount of legal costs and other expenses related to litigation or other legal matters paid by the reporting unit during a financial year; and

(c) specify any other information required to be included in a general purpose financial report; and

(d) specify the form and content of any reports or statements required to be included in a general purpose financial report.

(3) The reporting guidelines for section 785 must—

(a) provide the way in which a reporting unit must disclose the total amount paid by the reporting unit during a financial year to employers as consideration for the employers making payroll deductions of membership subscriptions for organisations; and

(b) specify the form and content of the general purpose financial report to be prepared under section 785 (5) .

(4) Reporting guidelines may also contain any other requirements relating to the disclosure of information by reporting units that the registrar considers appropriate.

(5) Chapter 11 , part 6 does not apply in relation to reporting guidelines or the issuing of reporting guidelines.