CORPORATIONS ACT 2001
(a) all disclosing entities; and
(b) all public companies; and
(c) all large proprietary companies; and
(d) all registered schemes.
Note: This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2)).292(2) Small proprietary companies.
(a) it is directed to do so under section 293 or 294 ; or
(b) it was controlled by a foreign company for all or part of the year and it is not consolidated for that period in financial statements for that year lodged with ASIC by:
(i) a registered foreign company; or
(ii) a company, registered scheme or disclosing entity; or
(c) it has one or more CSF shareholders at any time during the financial year.
The rest of this Part does not apply to any other small proprietary company.
Despite subsection (1), a small company limited by guarantee has to prepare the financial report and directors ' report only if it is directed to do so under section 294A or 294B . The rest of this Part does not apply to any other small company limited by guarantee.