Section 54E outlines some new requirements for what is to be included in a member's return. One change is the control threshold in a company from 5 percent to 10 percent holdings—that's consistent with other local government legislation. Another is that the details of a member's property can be a general location description rather than a specific one. And there is no requirement to disclose companies or business interests for which the member is an investor by way of a managed investment scheme—very similar to the parliamentary approach there. 