Industrial Relations Act 2016

This section applies if a member of a reporting unit, or the reporting unit’s management committee, has a right to receive notice of, or a communication about, a financial reporting meeting of the reporting unit or committee.

A reporting unit’s organisation must ensure the reporting unit gives notice of the financial reporting meeting to the auditor advising that the auditor’s report, or a general purpose financial report to which the report relates, is to be presented at the meeting.Maximum penalty—100 penalty units.

In this section—

financial reporting meeting, of a reporting unit or its management committee, means a meeting of the reporting unit or committee at which the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered.