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Remuneration paid to an officer from a board position and disclosed to the organisation or branch needs to be disclosed in the ORP statement even where it is passed on to or ultimately received, in part or in full, by the organisation or branch. To avoid ambiguity, the organisation or branch may wish to include a note on the ORP statement indicating that some or all of the amount was passed on and not kept by the officer.  Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide18776q"},"textData":{}}},{"id":"si18587","class":"TODO::Senthil","instance":"SmartShape_11","title":"The correct answer is: Yes. Remuneration paid to an officer from a board position and disclosed to the organisation or branch needs to be disclosed in the ORP statement even where it is passed on to or ultimately received, in part or in full, by the organisation or branch. To avoid ambiguity, the organisation or branch may wish to include a note on the ORP statement indicating that some or all of the amount was passed on and not kept by the officer.  Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide18776q"},"textData":{}}},{"id":"si18618","class":"TODO::Senthil","instance":"SmartShape_12","title":"Please answer the question before continuing. ","roles":{"click":{"subtype":"button","question":"Slide18776q"},"textData":{}}},{"id":"Slide18776","class":"Question Slide","instance":"Question","thumbnail":"","children":[],"roles":{"slide":{"durationInFrames":90},"navigation":{"navid":"Slide18776"},"question":{"interactionId":"18397","quizId":-1,"title":"Multiple Choice","text":"Question:\rSarah is the President of the Northern Branch of a union. Because of her role, she sits on the board of a superannuation fund. In the last financial year Sarah was paid a sum of money for her service on the board, but in accordance with a union policy, she didn’t keep the money and transferred it to the union instead. Sarah was one of the highest ranked officers of the Northern Branch. When calculating Sarah’s remuneration in the previous financial year, does the Northern Branch need to include the board payment as part of Sarah’s remuneration?\r\r","ikc":false,"type":"graded","pool":423,"interactionType":"choice","ramdomized":true,"correctAnswers":["A"],"score":{"weight":1,"penalty":0}}}},{"id":"si19156","class":"TODO::Senthil","roles":{"click":{"subtype":"button","question":"Slide19155q"},"textData":{}}},{"id":"Image_295","class":"TODO::Senthil","instance":"Image_295","roles":{"click":{"subtype":"button","question":"Slide19155q"},"textData":{}}},{"id":"si18859","class":"TODO::Senthil","instance":"Text_Caption_75","roles":{}},{"id":"si18883","class":"TODO::Senthil","instance":"Text_Caption_77","title":"Question: Reporting units which hold an exemption from preparing and lodging financial reports do not need to prepare and lodge an ORP statement.    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Section 293J of the RO Act requires all registered organisations and their branches to prepare and lodge an ORP statement with the Commission. This is a separate requirement from financial reporting obligations.   Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide19155q"},"textData":{}}},{"id":"si18966","class":"TODO::Senthil","instance":"SmartShape_14","title":"The correct answer is: False.  Section 293J of the RO Act requires all registered organisations and their branches to prepare and lodge an ORP statement with the Commission. This is a separate requirement from financial reporting obligations.   Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide19155q"},"textData":{}}},{"id":"si18997","class":"TODO::Senthil","instance":"SmartShape_15","title":"Please answer the question before continuing. 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Select the most accurate answer.  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Organisations and branches must lodge their ORP statement with the Commission and provide a copy of it to their members within 6 months of the end of their financial year. The financial year of organisations and branches are determined by their rules.   Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide19534q"},"textData":{}}},{"id":"si19345","class":"TODO::Senthil","instance":"SmartShape_17","title":"The correct answer is: Within 6 months of the end of their financial year.  Organisations and branches must lodge their ORP statement with the Commission and provide a copy of it to their members within 6 months of the end of their financial year. The financial year of organisations and branches are determined by their rules.   Click anywhere or press 'y' to continue    Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide19534q"},"textData":{}}},{"id":"si19376","class":"TODO::Senthil","instance":"SmartShape_18","title":"Please answer the question before continuing. ","roles":{"click":{"subtype":"button","question":"Slide19534q"},"textData":{}}},{"id":"Slide19534","class":"Question Slide","instance":"Question","thumbnail":"","children":[],"roles":{"slide":{"durationInFrames":90},"navigation":{"navid":"Slide19534"},"question":{"interactionId":"19188","quizId":-1,"title":"Multiple Choice","text":"Question:\rWhen must all registered organisations and branches lodge their officer and related party disclosure statement. Select the most accurate answer.\r\r","ikc":false,"type":"graded","pool":423,"interactionType":"choice","ramdomized":false,"correctAnswers":["B"],"score":{"weight":1,"penalty":0}}}},{"id":"si20732","class":"TODO::Senthil","roles":{"click":{"subtype":"button","question":"Slide20731q"},"question":{"interactionId":"5511","quizId":-1,"text":"Image ","type":"graded","interactionType":"choice","score":{"weight":1,"penalty":0}},"textData":{}}},{"id":"Image_293","class":"TODO::Senthil","instance":"Image_293","roles":{"click":{"subtype":"button","question":"Slide20731q"},"question":{"interactionId":"64760","quizId":-1,"text":"Image ","type":"graded","interactionType":"choice","score":{"weight":1,"penalty":0}},"textData":{}}},{"id":"si20435","class":"TODO::Senthil","instance":"Text_Caption_119","roles":{}},{"id":"si20459","class":"TODO::Senthil","instance":"Text_Caption_121","title":"Question: Which sentence most accurately describes the definition of remuneration under the Fair Work (Registered Organisations) Act 2009?   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The RO Act definition of remuneration in section 6 also states that remuneration does not include non-cash benefits.  Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide20731q"},"textData":{}}},{"id":"si20542","class":"TODO::Senthil","instance":"SmartShape_26","title":"The correct answer is: Remuneration includes pay, wages, salary, fees, allowances, leave, benefits or other entitlements.  The RO Act definition of remuneration in section 6 also states that remuneration does not include non-cash benefits.  Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide20731q"},"textData":{}}},{"id":"si20573","class":"TODO::Senthil","instance":"SmartShape_27","title":"Please answer the question before continuing. ","roles":{"click":{"subtype":"button","question":"Slide20731q"},"textData":{}}},{"id":"Slide20731","class":"Question Slide","instance":"Question","thumbnail":"","children":[],"roles":{"slide":{"durationInFrames":90},"navigation":{"navid":"Slide20731"},"question":{"interactionId":"20385","quizId":-1,"title":"Multiple Choice","text":"Question:\rWhich sentence most accurately describes the definition of remuneration under the Fair Work (Registered Organisations) Act 2009?\r\r\r","ikc":false,"type":"graded","pool":423,"interactionType":"choice","ramdomized":false,"correctAnswers":["A"],"score":{"weight":1,"penalty":0}}}},{"id":"si20353","class":"TODO::Senthil","roles":{"click":{"subtype":"button","question":"Slide20352q"},"question":{"interactionId":"5511","quizId":-1,"text":"Image ","type":"graded","interactionType":"choice","score":{"weight":1,"penalty":0}},"textData":{}}},{"id":"Image_65","class":"TODO::Senthil","instance":"Image_65","roles":{"click":{"subtype":"button","question":"Slide20352q"},"textData":{}}},{"id":"si20056","class":"TODO::Senthil","instance":"Text_Caption_111","roles":{}},{"id":"si20080","class":"TODO::Senthil","instance":"Text_Caption_113","title":"Question: Where the total of payments made to a declared person or body is under the prescribed amount ($5,000) it does not need to be disclosed on the ORP statement.  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All payments made to a declared person or body need to be disclosed on the ORP statement.  The various exemptions that apply to payments to related parties, including where the payment is less than the prescribed amount (section 293G(5B)), do not apply to payments made to declared persons or bodies.  Click anywhere or press 'y' to continue ","roles":{"click":{"subtype":"button","question":"Slide20352q"},"textData":{}}},{"id":"si20163","class":"TODO::Senthil","instance":"SmartShape_23","title":"The correct answer is: False.  All payments made to a declared person or body need to be disclosed on the ORP statement.  The various exemptions that apply to payments to related parties, including where the payment is less than the prescribed amount (section 293G(5B)), do not apply to payments made to declared persons or bodies.  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