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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.7 - SANCTIONS FOR CONTRAVENTIONS OF CHAPTER  

SECTION 344  CONTRAVENTION OF PART 2M.2 OR 2M.3, OR OF CERTAIN PROVISIONS OF PART 2M.4  

344(1)  

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A director of a company, registered scheme or disclosing entity contravenes this section if they fail to take all reasonable steps to comply with, or to secure compliance with, Part 2M.2 or 2M.3, or section 324DAA, 324DAB or 324DAC.

Note: This section is a civil penalty provision (see section 1317E).

344(2)  

A person commits an offence if they contravene subsection (1) and the contravention is dishonest.

344(3)  

Subsection (1) does not apply to section 310, 312, 323A or 323B.

344(4)  

This section does not affect the application of the provisions of Part 2M.2 or 2M.3 to a director as an officer.

 



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