(1) The trustees of the trust must, on or before 31 March each year, give the Secretary written financial statements about the trust in relation to the financial year ending on 30 June in the previous year.
(2) The financial statements must be prepared by:
(a) if a determination is made under subsection (4) that requires such financial statements to be prepared by a person with stated qualifications--such a person; or
(b) whether or not such a determination is made--a person approved by the Secretary for the purpose.
(3) If a determination is made under subsection (4) that requires financial statements to include information of a stated kind, the financial statements must include information of that kind.
(4) The Secretary may, by legislative instrument, make determinations for the purposes of this section.