Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 5 - Lodging reports with the Registrar  

SECTION 320   LODGMENT OF HALF-YEAR REPORTS WITH THE REGISTRAR  

320(1)  


A disclosing entity that has to prepare or obtain a report for a half-year under Division 2 must lodge the report with the Registrar within 75 days after the end of the half-year. The lodgement must meet any requirements of the data standards.

320(2)  


An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .


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