Corporations Act 2001
(a) the financial reports;
(b) the directors ' reports;
(c) the auditor ' s reports. 316A(2) [ Standing election]
(a) is made by the member for that financial year; and
(b) is a standing election made by the member for each later financial year until the member changes the election. 316A(3) [ Deadline for reporting to members]
If the company prepares a financial report or a directors ' report for a financial year, or obtains an auditor ' s report on the financial report, the company must send a copy of the report, free of charge, to each member who has made an election for that financial year, in accordance with the election, by the earlier of:
(a) 21 days before the next AGM after the end of the financial year; and
(b) 4 months after the end of the financial year.
Note: For the deadline for holding an AGM, see section 250N .316A(4) [ Small companies limited by guarantee (member direction under section 294A)]
If a member direction is given to a small company limited by guarantee under section 294A after the end of a financial year, subsection (3) does not apply and the company must send a copy of the reports that the company prepares or obtains as a result of the direction to each member who has made an election for that financial year, in accordance with the election, by the later of:
(a) 2 months after the date on which the direction was given; and
(b) 4 months after the end of the financial year. 316A(5) [ Strict liability offence]
An offence based on subsection (3) or (4) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
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