Industrial Relations Regulation 2018

This section applies for an amount that—

is more than $1,000; and

is not an amount that must be disclosed in the reporting unit’s general purpose financial report.

For an amount received or paid by the reporting unit during the financial year—

the amount received or paid; and

the name and address of the entity from whom the amount was received or to whom the amount was paid; and

the purpose for which the amount was received or paid by the reporting unit; and

the nature of the transaction; and

if a member of a reporting unit has other information to assist the reporting unit to identify in its financial records the information applied for under section 787(1) of the Act—the other information.

An amount paid by the reporting unit to an officer or employee of the reporting unit, whether as a single transaction or multiple transactions, for reimbursement of out of pocket expenses.