Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.3 - FINANCIAL REPORTING

Division 4 - Annual financial reporting to members

Note: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .

SECTION 314AA ANNUAL FINANCIAL REPORTING BY REGISTRABLE SUPERANNUATION ENTITIES TO MEMBERS

314AA(1)
A registrable superannuation entity must report to members for a financial year by providing all of the following reports:

(a) the financial report for the year;

(b) the directors ' report for the year (see sections 298 , 299 and 300C );

(c) the auditor ' s report on the financial report.

314AA(2)
A registrable superannuation entity must provide the reports for a financial year by making a copy of the reports publicly available on the entity ' s website on and after the day on which the reports are lodged with ASIC under section 319 .

314AA(3)
An offence based on subsection (1) is an offence of strict liability.

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