Officer and related party disclosures - new and updated educational resources

24 July 2018

As part of the 2018-2019 Education Strategy, the ROC has today launched a range of new and updated educational resources regarding officer and related party ('ORP') disclosure obligations.

The ROC tailors its educational resources to meet the requirements of registered organisations and their office holders. In doing so, we seek to provide materials that make it easier to comply with your obligations, and help save you time and money associated with compliance. In preparing these resources we have carefully taken on board feedback from registered organisations and their peak bodies in relation to these obligations. In response to that feedback we have included tailored examples of relevant circumstances that are likely to be caught by an obligation, such as examples of what is likely to be a 'material personal interest' and what is not, examples of 'relevant remuneration' and examples of 'related parties'. The new and updated resources are available from the links at the bottom of this page. We will also be releasing a webinar series on ORP disclosure obligations soon to support these materials, so stay tuned!

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Individual consultations

We understand that ORP disclosures are new requirements. Therefore when we receive ORP disclosure statements we may, if necessary, engage in individual discussions with you about the new legislative provisions and how they apply to your specific circumstances. You can see on the new internal checklist that there is a section indicating that we may, if necessary, engage in consultation with the organisation or branch. Remember you can also request advice and assistance in relation to your individual circumstances before lodging your ORP disclosure statements (as with any compliance issue) by sending a draft lodgement with your specific questions or concerns by email to We are committed to helping you to comply.

Important things to keep in mind regarding ORP disclosure obligations

  • Organisations and branches with financial years ending 30 June need to ensure that their members are provided with a disclosure statement, and that a copy of it is lodged with the ROC no later than 31 December of the same year
  • Reporting units that are exempt from, or have reduced financial reporting requirements still need to prepare a statement
  • Even if office holders have not received remuneration from the reporting unit, they may have received other relevant remuneration such as relevant remuneration for Board membership or from a related party (s.293BC(4) of the RO Act)

Our new and updated ORP resources are available here