15
In forceWhen annual audited accounts are required
Part 4Proceeds of collections
15 When annual audited accounts are required
(1)
This section applies to a licensee if the proceeds received in the ACT by the licensee from collections carried out completely or partly in the ACT is, in any 12-month period, more than $50 000.
(2)
The licensee must give the director‑general audited annual accounts for the year or years in which the collections were carried out.
(3)
However, if the annual accounts include the proceeds of collections carried out in both the ACT and a State, the accounts need not separately identify the amount collected in the ACT.
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