Corporations Act 2001
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 315.318(2) [ Debenture holder]
(a) the last reports provided to members under section 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) [ Disclosing entity that was a borrower in relation to debentures]
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) [ Strict liability offence]
An offence based on subsection (1), (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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