Industrial Relations Act 2016

A designated officer of the reporting unit must give to its members, free of charge, 1 of the following—

a full report consisting of—

a copy of the auditor’s report in relation to the inspection and audit of the reporting unit’s financial records for a financial year; and

a copy of the general purpose financial report to which the report relates; and

a copy of the operating report to which the report relates;

a concise report for the financial year that complies with subsection (3).

Maximum penalty—100 penalty units.

However, a concise report may only be given if the unit’s management committee resolves that a concise report may be given.

A concise report for a financial year consists of—

a concise financial report for the year drawn up as prescribed by regulation; and

the operating report for the year; and

a statement by the auditor—

that the concise financial report has been audited; and

whether, in the auditor’s opinion, the concise financial report complies with the relevant Australian Accounting Standards; and

a copy of anything included under section 768(1) to (5) in the auditor’s report on the full report; and

a statement that the report is a concise report and that a copy of the full report and auditor’s report will be sent to the member free of charge if requested.