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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 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 .


 



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