Corporations Act 2001
Note: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .
A company or disclosing entity that was a borrower in relation to debentures at the end of a financial year must give a copy of the annual financial report, directors ' report and auditor ' s report to the trustee for debenture holders by the deadline for the financial year set by section 315 .
Note: This section applies to sub-funds of retail CCIVs in a modified form: see section 1232L .
A debenture holder may ask the company or disclosing entity that issued the debenture for copies of: (a) 314 ; or (b) the full financial report and the directors ' report and auditor ' s report for the last financial year.
The company or entity must give the debenture holder the copies as soon as practicable after the request and free of charge. 318(4)
A disclosing entity that was a borrower in relation to debentures at the end of a half-year must give a copy of the half-year financial report, directors ' report and auditor ' s report to the trustee for debenture holders within 75 days after the end of the half-year. 318(5)
An offence based on subsection (1) , (3) or (4) is an offence of strict liability.
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