Disclosure by employers
(1) If: (a) an employer will be covered by a proposed enterprise agreement that is not a greenfields agreement; and (b) as a direct or indirect consequence of the operation of one or more terms of the agreement (the beneficial terms), the employer or a person mentioned in subsection (2) will, or can reasonably be expected to, receive or obtain (directly or indirectly) a section 179A disclosable benefit (each such person is a beneficiary); the employer must prepare a document in accordance with subsection (3). (2) For the purposes of paragraph (1)(b), the persons are any of the following: (a) an associated entity of the employer (other than an associated entity prescribed by the regulations); (b) a person or body prescribed by the regulations for the purposes of this paragraph. (3) The document must: (a) itemise the beneficial terms; and (b) describe the nature and (as far as reasonably practicable) amount of each section 179A disclosable benefit in relation to each beneficiary; and (c) name each beneficiary; and (d) be in accordance with any other requirements prescribed by the regulations for the purposes of this paragraph. (4) A section 179A disclosable benefit is any financial benefit, other than a financial benefit that is: (a) received or obtained in the ordinary course of the employer’s business; or (b) prescribed by the regulations for the purposes of this paragraph.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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