Industrial Relations Act 2016

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

The reporting guidelines for section 763 must—

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

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

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

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

The reporting guidelines for section 785 must—

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

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

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

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