Queensland Consolidated Regulations Queensland Consolidated Regulations
"actual revenue" , for a licensee for a reporting year, means all the revenue
the licensee receives during the reporting year, regardless of when the
revenue became due and payable, worked out under sections 11O , 11P and 11Q .
"annual reporting day" , for a licensee, means—
(a) the day notified by the commission to the licensee under section 10 (1) or 21 (1) ; or
(b) if the day is changed under section 10 (2) —the changed day.
Editor’s note—The order called ‘ASIC corporations (wholly-owned companies) instrument 2016/785’ can be found on the federal register of legislation website at www.legislation.gov.au.
(a) is a party to a deed of cross guarantee; and
(b) elects to comply with this regulation as a member of a corporate group to which the order called ‘ASIC corporations (wholly-owned companies) instrument 2016/785’ made under the Corporations Act , section 341 (1) applies.
(a) a profit and loss statement;
(b) a balance sheet;
(c) an aged debtors and creditors report that includes the date each invoice is due to be paid or received;
(d) a statement of cashflows.
(a) is in the approved form and signed by a qualified accountant; and
(b) complies with part 3 , division 4 ; and
(c) includes signed financial statements for the licensee; and
(d) relates to—(i) if the report is given to the commission within 4 months after the end of a reporting year—the reporting year; or(ii) otherwise—the reporting year in which the report is prepared, for the part of the year that has expired no more than 30 days before the report is given to the commission.
(a) if the licensee is required to lodge annual financial reports with ASIC under the Corporations Act , part 2M .3—a financial year under that Act; or
(b) if paragraph (a) does not apply—(i) a calendar year starting on a day agreed between the licensee and the commission; or(ii) otherwise—a financial year.
(a) financial statements prepared under the prescribed accounting standards, including—(i) a profit and loss statement; and(ii) a balance sheet; and(iii) an aged debtors and creditors report that includes the date each invoice is due to be paid or received; and(iv) a statement of cashflows;
(b) notes to the financial statements mentioned in paragraph (a) required under the prescribed accounting standards;
(c) a declaration signed by the licensee, or an executive officer of the licensee, verifying the information contained in the documents mentioned in paragraphs (a) and (b) ;
(d) a description of—(i) the measurement, within the meaning of the prescribed accounting standards, on which the financial statements mentioned in paragraph (a) are based; and(ii) the accounting policies or reports relevant to the financial statements;
(e) for a category 4, 5, 6 or 7 licensee—details of each debtor for the licensee, categorised according to whether the amounts owing became due and payable in the following periods—(i) less than 90 days before the day the statements are made;(ii) 90 to 179 days before the day the statements are made;(iii) 180 to 365 days before the day the statements are made;(iv) more than 365 days before the day the statements are made.