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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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