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 C - Financial reporting (retail CCIVs only)  

SECTION 1232D   ANNUAL FINANCIAL REPORTS AND DIRECTORS ' REPORTS FOR SUB-FUNDS - SPECIAL RULES FOR FINANCIAL REPORTS  

1232D(1)    
Despite subsection 1232C(2) , paragraph 295(4)(c) applies to a directors ' declaration relating to a sub-fund referred to in subsection 1232C(1) as if the debts mentioned in that paragraph were only the debts referable to the sub-fund.

1232D(2)    
Despite subsection 1232C(2) , subsection 301(1) applies to a CCIV referred to in subsection 1232C(1) in relation to the financial report for each of its sub-funds.

1232D(3)    
A financial report for a sub-fund referred to in subsection 1232C(1) must comply with any further requirements prescribed by regulations made for the purposes of this subsection.