THE CORPORATIONS LAW

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322(3)-(4)  (Repealed by No 61 of 1998, Sch 1 (effective 1 July 1998).)



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.