CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 7 - Financial years and half-years  

SECTION 323DAA   323DAA   FINANCIAL YEARS FOR NOTIFIED FOREIGN PASSPORT FUNDS  
A financial year for a notified foreign passport fund means:


(a) a period of 12 months in relation to which the operator of the fund must, under the Passport Rules for the home economy for the fund, prepare a report in accordance with the financial reporting requirements applying to the fund under those Passport Rules; or


(b) if, under the law of the home economy for the fund, an exception allows a report in accordance with the financial reporting requirements applying to the fund under the Passport Rules for the home economy for the fund to be prepared for a shorter or longer period - that period.


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