CORPORATIONS REGULATIONS 1990 (REPEALED)
For subsection 296(2) of the Corporations Law, the financial report must comply:
(a) for a financial year commencing on or after 1 January 1991 and ending before 15 May 1997 - with the requirements set out in Schedule 5; and
(b) for a financial year commencing on or after 1 January 1991 and ending on or after 15 May 1997 but before 30 June 1997 with the requirements set out:
(i) in the applicable accounting standards; or
(ii) in Schedule 5.
2M.3.01(2)
Subregulation (1) does not apply to a half-year accounting period of a disclosing entity unless the entity is a borrower in relation to debentures.
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