EXPLANATORY STATEMENT
STATUTORY RULES 1984 No. 464
Conciliation and Arbitration Regulations (Amendment)
(Issued by the Authority of the Minister for Employment and Industrial Relations)
Part VIIIAA of the Conciliation and Arbitration Act 1904 (the Principal Act) which concerns the financial accounting and reporting requirements for registered organizations, was amended by the Conciliation and Arbitration Amendment Act (No. 2) 1983 (the Amendment Act 1983) and the Conciliation and Arbitration Amendment Act 1984 (the Amendment Act 1984) to overcome certain practical difficulties in its operation.
The Amendment Act 1983, inter alia, inserted sub-section 158AAA(3). Under this new provision an organization divided into branches is able, in certain circumstances, to be considered as a single entity for the purposes of Part VIIIAA of the Principal Act. The amendment to section 158AAA necessitated consequential amendments to regulation 148 of Part VI (financial accounting and reporting requirements for registered organizations) of the Conciliation and Arbitration Regulations (the Principal Regulations).
The Amendment Act 1984, inter alia, inserted section 158AHA in the Principal Act to enable an organization to provide under its rules, for its accounts, statements and auditors’ reports and those of all of its branches to be filed together by the organization with the Industrial Registrar. Consequential amendments to the Principal Regulations were required to provide for a definition of “prescribed officer” for the purposes of sub-sections 158AHA(2) and (3).
Regulation 1 of the Conciliation and Arbitration Regulations (Amendment) provides a citation of the Principal Regulations.
Regulation 2 contains two consequential amendments to regulation 148. First, it inserts a reference to new regulation 153C so that the provisions of regulation i48 will not apply to new regulation 153C. Second, it inserts new sub-regulation 148(3) so that regulation 148 will not apply to an organization divided into branches holding a certificate under sub-section 158AAA(3) of the Principal Act.
Regulation 3 inserts new regulation 153C which provides that where the rules of an organization or branch provide that the certificate referred to in sub-sections 158AHA(2) or (3) of the Principal Act is to be signed by an officer other than the Secretary of the organization or branch, then that other officer is to be the “prescribed officer” for purposes of these sub-sections.
Overview
The Conciliation and Arbitration Regulations (Amendment) 1984 was enacted to amend the existing financial accounting and reporting requirements for registered organisations under the Conciliation and Arbitration Act 1904. This legislation was introduced to address certain practical difficulties identified in the operation of Part VIIIAA of the Principal Act, particularly in relation to how organisations divided into branches are treated for accounting purposes. The Conciliation and Arbitration Amendment Act (No. 2) 1983 and the Conciliation and Arbitration Amendment Act 1984 provided the necessary legislative changes to the Principal Act, which in turn required amendments to the Conciliation and Arbitration Regulations to ensure compliance and clarity. The policy objective of these amendments was to streamline the financial reporting process for organisations with branches and to better define the roles of officers responsible for filing accounts and auditors' reports with the Industrial Registrar. The regulations were issued by the Authority of the Minister for Employment and Industrial Relations, ensuring they align with the broader goals of the government in improving industrial relations and organisational accountability.
Scope and Application
The Conciliation and Arbitration Regulations (Amendment) Statutory Rules 1984 No. 464 implement amendments to Part VIIIAA of the Conciliation and Arbitration Act 1904, which pertains to the financial accounting and reporting requirements for registered organisations. These amendments address practical issues arising from the operation of the Act. Specifically, the regulations adjust the application of regulation 148 in the Conciliation and Arbitration Regulations to accommodate certain organisations divided into branches, allowing them to be treated as a single entity under certain circumstances. Furthermore, they introduce new regulation 153C to define “prescribed officer” for the purposes of filing accounts, statements, and auditors’ reports together, as enabled by the Conciliation and Arbitration Amendment Act 1984. The regulations apply to registered organisations and their branches as defined in the Principal Act, and the amendments ensure compliance with the new provisions by excluding specific regulation 153C from the scope of regulation 148. These regulations have a Commonwealth reach, affecting entities governed by the Conciliation and Arbitration Act 1904 across Australia.
Key Provisions
The Conciliation and Arbitration Regulations (Amendment) 1984 introduce modifications to the financial accounting and reporting requirements for registered organisations under the Conciliation and Arbitration Act 1904 (Principal Act). These amendments are aimed at resolving practical difficulties that had arisen in the operation of Part VIIIAA of the Principal Act, specifically regarding the financial reporting obligations of organisations divided into branches. Regulation 2 of the amended regulations makes consequential changes to regulation 148, which pertains to the financial accounting and reporting requirements for registered organisations. Regulation 2(1) ensures that the new regulation 153C is exempt from the provisions of regulation 148, thereby allowing for specific provisions to apply to the new regulation. Regulation 2(2) introduces a new sub-regulation 148(3) to exclude organisations divided into branches that hold a certificate under sub-section 158AAA(3) of the Principal Act from the application of regulation 148.
Under the amended regulations, obligations for registered organisations include ensuring compliance with the new financial reporting requirements. If an organisation is divided into branches, it must determine whether it can be considered a single entity for reporting purposes under sub-section 158AAA(3) of the Principal Act. Where the rules of the organisation or branch specify that a certificate referred to in sub-sections 158AHA(2) or (3) of the Principal Act is to be signed by an officer other than the Secretary of the organisation or branch, the specified officer must be designated as the "prescribed officer" under the new regulation 153C. Failure to adhere to these requirements may result in non-compliance with the financial reporting obligations under the Principal Act.
The regulations do not explicitly state offences, penalties, or consequences for breach. However, breaches of the financial reporting requirements under the Principal Act could potentially lead to legal consequences, including fines and other penalties as prescribed by the relevant industrial relations laws. The maximum penalties for breaches of the financial reporting requirements are not detailed in the Conciliation and Arbitration Regulations (Amendment) 1984, but would typically be outlined in the Principal Act or other related legislation. It is important for organisations to ensure they comply with all applicable requirements to avoid any potential penalties or legal issues.