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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 5 - Lodging reports with ASIC  

SECTION 319  LODGMENT OF ANNUAL REPORTS WITH ASIC  

319(1)  

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A company, registered scheme or disclosing entity that has to prepare or obtain a report for a financial year under Division 1 must lodge the report with ASIC. This obligation extends to a concise report provided to members under section 314.

319(1A)  

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An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

319(2)  

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Subsection (1) does not apply to:


(a) a small proprietary company that prepares a report in response to a shareholder direction under section 293 or an ASIC direction under section 294; and


(b) a small company limited by guarantee that prepares a report in response to a member direction under section 294A or an ASIC direction under section 294B.

319(3)  

The time for lodgment is:


(a) within 3 months after the end of the financial year for a disclosing entity or registered scheme; and


(b) within 4 months after the end of the financial year for anyone else.

[CCH Note: There is no subsection 319(4).]

319(5)  

(Repealed by No 116 of 2003, s 3, Sch 3[31] (effective 28 November 2003).)

319(5A)  

(Repealed by No 180 of 2012, s 3, Sch 1[14] (effective 11 December 2012).)

[CCH Note: Act No 180 of 2012, s 3, Sch 7[1] contained the following application provision (which was effective 11 December 2012):

Application of amendments made by this Act

The amendments made by this Act apply in relation to an act or omission by a body corporate occurring on or after the day this Act commences.

]

319(6)  

(Repealed by No 116 of 2003, s 3, Sch 3[31] (effective 28 November 2003).)

[CCH Note: Former subsections 319(4), (5) and (6) are classified as "transitional provisions" within the meaning of s 1408 of the Act. By virtue of the section, these subsections are taken to be included in the Act.]


 



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