Corporations Act 2001
Section 314 applies to a retail CCIV, in relation to each sub-fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub-fund for the year by providing either of the following in accordance with subsection 314(1AE) : (a) all of the following reports:
(i) the financial report and directors ' report relating to the sub-fund for the year;
(b) a concise report relating to the sub-fund for the year that complies with subsection 314(2) .
(ii) the auditor ' s report on the financial report;
1232H(2)
Division 4 of Part 2M.3 applies in relation to a report relating to the sub-fund as if references in that Division to members were instead references to members of the sub-fund.
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