THE CORPORATIONS LAW

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.3 - FINANCIAL REPORTING

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.