Corporations Act 2001

CHAPTER 8B - CORPORATE COLLECTIVE INVESTMENT VEHICLES  

PART 8B.4 - CORPORATE FINANCE AND FINANCIAL REPORTING FOR CCIVs  

Division 4 - Financial reports and audit of CCIVs  

Subdivision D - Annual financial reporting to members (retail CCIVs only)  

SECTION 1232H   ANNUAL FINANCIAL REPORTING TO MEMBERS OF SUB-FUNDS  

1232H(1)  


Section 314 applies to a retail CCIV, in relation to each sub-fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub-fund for the year by providing either of the following in accordance with subsection 314(1AE) :

(a)  all of the following reports:


(i) the financial report and directors ' report relating to the sub-fund for the year;

(ii) the auditor ' s report on the financial report;

(b)  a concise report relating to the sub-fund for the year that complies with subsection 314(2) .

1232H(2)  
Division 4 of Part 2M.3 applies in relation to a report relating to the sub-fund as if references in that Division to members were instead references to members of the sub-fund.


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