Corporations Amendment (Crowd-sourced Funding) Act 2017 (17 of 2017)

Schedule 2   Related amendments of corporate governance requirements

Corporations Act 2001

5   After subsection 298(1AB)


(1AC) This subsection covers a company if:

(a) the company is covered under section 738ZI at the end of the relevant financial year; and

(b) the company has not had its financial report for the financial year audited because subsection 301(5) exempts it from the requirement to do so under subsection 301(1).

(1AD) In the case of a company covered under subsection (1AC), the report must include:

(a) the general information required by section 299; and

(b) the specific information required by section 300.