A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 5 - Lodging reports with ASIC  

SECTION 322  RELODGMENT IF FINANCIAL STATEMENTS OR DIRECTORS' REPORTS AMENDED AFTER LODGMENT  

322(1)  [Amended reports]  


If a financial report or directors' report is amended after it is lodged with ASIC, the company, registered scheme or disclosing entity must:


(a) lodge the amended report with ASIC within 14 days after the amendment; and


(b) give a copy of the amended report free of charge to any member who asks for it.

322(2)  [Material amendment]  


If the amendment is a material one, the company, registered scheme or disclosing entity must also notify members as soon as practicable of:


(a) the nature of the amendment; and


(b) their right to obtain a copy of the amended report under subsection (1).

322(3)  [Strict liability offence]  

 View history reference

An offence based on subsection (1) or (2) is an offence of strict liability.

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


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page