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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 321  ASIC POWER TO REQUIRE LODGMENT  

321(1)  [ASIC direction]  


ASIC may give a company, registered scheme or disclosing entity a direction to lodge with ASIC a copy of reports prepared or obtained by it under Division 1 or 2.

321(1A)  [Strict liability offence]  

 View history reference

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

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

321(2)  [Requirements for direction]  


The direction must:


(a) be made in writing; and


(b) specify the period or periods concerned; and


(c) be made no later than 6 years after the end of the period or periods; and


(d) specify the date by which the documents have to be lodged.

The date specified under paragraph (d) must be at least 14 days after the date on which the direction is given.

 



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