Corporations Act 2001
(a) contain a review of operations during the year of the entity reported on and the results of those operations; and
(b) give details of any significant changes in the entity's state of affairs during the year; and
(c) state the entity's principal activities during the year and any significant changes in the nature of those activities during the year; and
(d) give details of any matter or circumstance that has arisen since the end of the year that has significantly affected, or may significantly affect:
(i) the entity's operations in future financial years; or
(ii) the results of those operations in future financial years; or
(iii) the entity's state of affairs in future financial years; and
(e) refer to likely developments in the entity's operations in future financial years and the expected results of those operations; and
(f) if the entity's operations are subject to any particular and significant environmental regulation under a law of the Commonwealth or of a State or Territory - give details of the entity's performance in relation to environmental regulation. 299(2) [ Entity reported on]
(a) the company, registered scheme or disclosing entity (if consolidated financial statements are not required); or
(b) the consolidated entity (if consolidated financial statements are required). 299(3) Prejudicial information need not be disclosed.
(a) the company, registered scheme or disclosing entity; or
(b) if consolidated financial statements are required - the consolidated entity or any entity (including the company, registered scheme or disclosing entity) that is part of the consolidated entity.
If material is omitted, the report must say so.
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