THE CORPORATIONS LAW

CHAPTER 11 - APPLICATION AND TRANSITIONAL PROVISIONS

PART 11.2 - COMMENCEMENT AND APPLICATION OF CERTAIN CHANGES TO THIS LAW

Division 10 - Changes resulting from the Company Law Review Act 1998

SECTION 1432   FINANCIAL REPORTS AND AUDIT - LODGMENT OF ACCOUNTS BY PUBLIC COMPANIES THAT ARE NOT DISCLOSING ENTITIES  

1432(1)  [Public company]  

This section applies to a public company that is not a disclosing entity at the end of the last financial year to which the old Law applies.

1432(2)  [Lodgment]  

The company must lodge a copy of the following documents with ASIC for the last financial year to which the old Law applies:

(a)  the company's financial statements (within the meaning of the old Law); and

(b)  the statement or statements that Division 5 of Part 3.6 of the old Law required; and

(c)  the report that Division 6 of Part 3.6 of the old Law required; and

(d)  the report about the financial statements that section 331A of the old Law required from the company's auditor.

Note:

For the transitional provisions for annual returns see sections 1435 and 1436.

1432(3)  [Time for lodgment]  

The company must lodge the documents within 1 month after:

(a)  the day on which the company's next AGM after commencement is held if it is held when it should be under sections 250N and 250P; or

(b)  the last day on which the company should have held its next AGM after commencement under sections 250N and 250P.