Disclosure obligations

Registered organisations, branches and their office holders (officers) are required to disclose information as follows: 

  • officers to disclose to their organisation or branch information about certain payments received and, in some cases, about their material personal interests 
  • organisations and branches to disclose to their members information about remuneration that highly ranked officers receive, as well as about payments made to related parties and declared persons or bodies. 

Organisations and branches are also required to lodge a copy of their disclosures with the Registered Organisations Commission (the ROC).

These requirements are set out in Part 2A of Chapter 9 of the Fair Work (Registered Organisations) Act 2009 external-icon.png (the RO Act).

This page briefly outlines what organisations, branches and their officers are required to do. 

To find out more about these disclosure obligations see our Guidance Note for disclosures required by office holders (PDF 276.1KB), and our Guidance Note for disclosures required by organisations and branches (PDF 356KB).

Disclosures by officers of organisations and branches

Officers must make disclosures to their organisation or branch

All officers must disclose to their organisation or branch remuneration they are paid:

  • because they are a member of a board as an officer or were nominated to the board by the organisation, branch or peak body, or
  • by a related party of the organisation or branch in connection with their duties as an officer.

Additionally, if an officer has financial management duties, they must disclose any material personal interests they have that relate to the affairs of the organisation or branch. 

Our Guidance Note for disclosures required by office holders (PDF 276.1KB) has more information about material personal interests.

Failure to make the disclosures could result in penalties imposed by the Federal Court.

When officers must disclose 

Office holders should disclose remuneration and new material personal interests as quickly as possible. Alternatively a standing notice can be made.

How officers disclose

Disclosures by officers about remuneration they receive from boards or related parties must be made in writing to the Committee of Management of the organisation or branch.

Disclosures about material personal interests can be made either orally or in writing to the Committee of Management. The disclosure must include sufficient details about the nature and extent of the interest, as well as how it relates to the affairs of the organisation or branch.

Disclosures by organisations and branches

Organisations and branches must make disclosures to their members

Organisations and their branches must disclose information to their members about relevant remuneration and non-cash benefits of highly ranked office holders, as well as about payments made to related parties and declared persons or bodies. This is called an officer and related party disclosure statement. A copy of this statement must be lodged with the ROC.

A template statement (DOCX 142.6KB) is available to assist organisations with making these disclosures.

Statements lodged with the ROC are published on our website.

What organisations and branches must disclose 

Organisations and branches must prepare an officer and related party disclosure statement which discloses:

  • the identity of the officers ranked, by relevant remuneration, no lower than fifth
  • the relevant remuneration of the officers in the top five rankings 
  • the value and type of non-cash benefits received by the officers in the top five rankings 
  • some payments made by the organisation or branch to related parties, and
  • payments made by the organisation or branch to declared persons or bodies. 

In addition to remuneration received from the organisation and branch, relevant remuneration includes the payments from boards and related parties described above. 

Failure to make the disclosures could result in penalties imposed by the Federal Court.

An organisation can apply to the ROC for an alternative disclosure arrangement in certain circumstances. To find out more about alternative disclosure arrangements please see the Disclosures Fact Sheet (PDF 113.2KB).

When to disclose 

Organisations and branches must create an officer and related party disclosure statement as soon as practicable after the end of the financial year. It must be provided to members and a copy lodged with the ROC within six months of the end of the financial year.

How to disclose 

You can use our Officer and Related Party template form (DOCX 37.3KB). Organisations and branches can decide how to provide to members. Lodge with the ROC by emailing the statement to regorgs@roc.gov.au.

To find out more about the disclosure obligations of organisations and branches see our Guidance Note for disclosures required by organisations and branches (PDF 356KB).

ROC's risk-based approach to the assessment of officer and related party disclosure statements

The ROC takes a risk-based approach to the assessment of officer and related party disclosure statements. This approach allows the ROC to effectively manage disclosure requirements and efficiently use resources to help organisations to comply.

The risk-based approach commenced for ORP statements lodged for financial years ending 30 June 2019, and will continue for future lodgements.

The majority of officer and related party disclosure statements are given a primary assessment each year. The assessment focuses on key elements of compliance including whether the statement was signed by an officer and lodged on time. Over a five-year period from 2019, every organisation and branch will be subject to at least one advanced assessment. An advanced assessment is a more comprehensive review. Identified patterns of non-compliance may trigger more than one advanced assessment over the five-year period. 

To assist organisations and branches to understand how the ROC assesses officer and related party disclosure statements, the primary checklist (DOCX 158.7KB) and advanced checklist (DOCX 166.8KB) are available to download.