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If you are a relevant employer, you will need to determine if you are reporting as an individual entity or as part of a corporate structure. You can also use the coverage guidelines below to understand key terms.
Reporting as an individual entity
Your organisation is an individual entity if it has:
- no parent entity in Australia or overseas
- no subsidiaries in Australia.
If you are a relevant employer and do not have a parent entity or an Australian based subsidiary you are considered a an individual entity and required to submit the one report using a myGovID linked to your Australian Business Number (ABN).
Reporting on organisations in a corporate structure
Organisations that are part of a corporate structure can submit a combined report if they belong to the same ANZSIC (industry) division and where the roles and responsibilities of managers are similar. Organisations with less than 80 employees can be included in any other report from your group or submit their own report.
The Corporations Act 2001 provides that a body corporate (the first body) is a subsidiary of another body if, and only if:
a) the other body
- controls how its board is composed; or
- is in a position to cast, or control the casting of, more than half of the maximum number of votes that might be cast at a general meeting of the first body; or
- holds more than half of the first body’s issued share capital (excluding any part of that capital that carries no right to participate beyond a specified amount in a distribution of profits or capital); or
b) the first body is a subsidiary of a subsidiary of the other body.
You will need to decide if the organisations in your corporate structure qualify to submit a combined report or should report separately. Only report together if:
- each entity is in the same ANZSIC (industry) division (entities that employ less than 80 employees can be combined in a report regardless of their ANZSIC industry division)
- each entity’s managers have similar roles and responsibilities across each WGEA-defined manager category.
Otherwise, you should submit separate reports to avoid skewing salary data and allow meaningful industry comparison.
Organisations in your corporate structure that are in a different industry need to either:
- submit their own report
- have another organisation in your structure within the same ANZSIC division report on them.
If you report together
Your answers to the reporting questionnaire must apply to all entities. For example, all entities must have a formal policy or strategy to answer yes to any question related to this:
- if a parent company reports on itself and seven entities in the same industry, it can only answer yes to question 5 if all eight of them provide employer-funded paid parental leave for primary carers regardless of gender
- if a union’s national office says that a certain initiative is in place, it must be in place in all state branches.
If you report separately
Make sure you clearly communicate and agree on the number of reports being submitted, and that your parent entity agrees on which organisations are being reported on.
The image and table below show how a corporate structure can determine the number of reports it will submit. In this structure:
- there are six subsidiaries across four industries
- two of the six subsidiaries have fewer than 80 employees.
Example: Option 2
|Options||No. of reports||Details|
|1||7||Each entity submits its own report, so there is one for the parent and one per subsidiary.|
All entities in the same ANZSIC division whose managers have comparable roles and responsibilities report together:
|3||At least 4||Since entities with fewer than 80 employees can be in any report regardless of their industry division, the parent company and subsidiaries 3 and 4 can be in any report if you choose to include them.|
|4||At least 2||
Since entities in the same ANZSIC division can submit reports for each other if their managers’ roles and responsibilities are similar in each category:
Understanding the coverage guidelines
A franchisee is usually:
- a separate organisation from the franchisor
- responsible for employing its own staff.
Each franchisee counts as a separate employer under the Act. If a franchisee employs 100 or more employees across multiple franchises, those franchises are covered under the Act.
To determine if the Act covers a specific partnership, include all salaried partners (not equity partners) in the total number of employees.
If a partnership structure is covered under the Act, you must report on:
- the managing partner under GEI 1, as CEO
- full- or part-salaried partners under GEI 1
- full-equity partners and non-equity partners who are on partnership terms and agreements (no salary) under GEI 2 for gender composition of governing bodies.
A joint venture is a company set up by two or more other companies. For example, Company X is a joint venture, and Company A and Company B each own part of it. Under the Act, Company A and Company B will often be relevant employers.
If Company A and Company B both own 50% of Company X, then Company X:
- also counts as a relevant employer if it has 100 or more employees
- must report for itself.
But if Company A has more control than Company B, Company X becomes a subsidiary of Company A.
Receivership and liquidation
Even if you have told us that you are in receivership or liquidation, you may still need to comply with the Act.
Under section 3 (1) of the Act, you are still a relevant employer if you employ:
- 100 or more people
- 80 or more people, and have previously been covered under the Act.
We will only make exceptions if you have a genuine reason why you cannot report. We may consider:
- the likelihood of your organisation dissolving
- your organisation’s size and whether you will have fewer than 80 employees after planned retrenchments
- the legitimacy of your hardship.
Before we can decide if you still need to report, you must write to us about your circumstances. We will then refer this to WGEA’s Director for a decision.
An organisation in liquidation is also still technically a relevant employer. But liquidation usually means employees will be dismissed. You must confirm with us in writing if your organisation has been liquidated.