Corporations Act 2001
A disclosing entity must:
(a) prepare a financial report and directors ' report for each half-year; and
(b) have the financial report audited or reviewed in accordance with Division 3 and obtain an auditor ' s report; and
(c) lodge the financial report, the directors ' report and the auditor ' s report on the financial report with ASIC;
unless the entity is not a disclosing entity when lodgment is due.
Note 1: This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2) ).
Note 2: See section 320 for the time for lodgment with ASIC.
Note 3: Subsection 318(4) requires disclosing entities that are borrowers in relation to debentures to also report to the trustee for debenture holders.
[ CCH Note: S 302 will be amended by No 69 of 2020, s 3, Sch 1 and [ 610], by substituting " the Registrar " for " ASIC " in para (c) and " the Registrar " for " ASIC " in note 2, (effective 22 June 2022 or a day or days to be fixed by Proclamation).]