Fair Work (Registered Organisations) Act 2009

The General Manager must, by legislative instrument, issue reporting guidelines for the purposes of sections 253 and 270.

The reporting guidelines for the purposes of section 253 must provide:

the manner in which reporting units 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; and

the manner in which reporting units 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

details of any information required for the purposes of subparagraph 253(2)(b)(ii) (information in notes to general purpose financial reports); and

the form and content of any reports or statements that are required for the purposes of paragraph 253(2)(c) (other reports or statements forming part of the general purpose financial reports).

The reporting guidelines for the purposes of section 253 and 270 must require a report that shows the total expenditure incurred by reporting units during the financial year in relation to each of the following:

remuneration, and other employment‑related costs and expenses, in respect of employees;

advertising;

operating costs;

donations to political parties;

legal costs.

The total expenditure may be shown in diagrammatic form, such as a pie chart.

The reporting guidelines for the purposes of section 270 must provide:

the manner in which reporting units 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; and

details of the form and content of the general purpose financial report to be prepared under subsection 270(4).

Reporting guidelines may also contain such other requirements in relation to the disclosure of information by reporting units as the General Manager considers appropriate.

Section 604 of the Fair Work Act does not apply in relation to reporting guidelines or the issuing of reporting guidelines.