245
In forceDetermination of reporting units
Chapter 8Records and accounts
Part 3Accounts and audit
Division 2Reporting units
245 Determination of reporting units
(1)
The General Manager may issue to an organisation that is divided into branches a certificate stating that the organisation is, for the purpose of compliance with this Part, to be divided into reporting units on an alternative basis (as mentioned in subsection 242(3)).
(2)
A certificate may be issued on application by an organisation or at the initiative of the General Manager.
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