CCH Note:
Part 13 of the
Corporations Act 1989, inserted
by sec 6 of No 110 of 1990, Sch 1 (effective 1 January 1991), begins as
follows:
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW
82
The Corporations Law is as follows:...
CHAPTER 2M - FINANCIAL REPORTS AND AUDIT
History
Chapter 2M inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).
PART 2M.3 - FINANCIAL REPORTING
History
Part 2M.3 inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).
Division 6 - Special provisions about consolidated financial statements
SECTION 323
DIRECTORS AND OFFICERS OF CONTROLLED ENTITY TO GIVE INFORMATION
323
If a company, registered scheme or disclosing entity has to prepare consolidated financial statements, a director or officer of a controlled entity must give the company, registered scheme or disclosing entity all information requested that is necessary to prepare the consolidated financial statements and the notes to those statements.
History
S 323 substituted by No 61 of 1998, Sch 1 (effective 1 July 1998).