Corporations Act 2001
CHAPTER 8B - CORPORATE COLLECTIVE INVESTMENT VEHICLES
PART 8B.4 - CORPORATE FINANCE, FINANCIAL REPORTING AND SUSTAINABILITY REPORTING FOR CCIVs
CCH note - modifying legislative instruments: The application of Pt 8B.4 is affected by the following legislative instruments that commenced or were amended on or after 1 January 2022: the ASIC Corporations (CCIV Auditors) Instrument 2024/668.
For other legislative instruments or class orders before 1 January 2022 that affect the application of Pt 8B.4, please consult the legislative instruments or class orders directly. These are reproduced in the regulatory-resources section of the company-law practice area in CCH iKnowConnect.
Division 4 - Financial reports, sustainability reports and audit of CCIVs
CCH note - modifying legislative instruments: The application of Division 4 is affected by the following legislative instruments that commenced on or after 1 January 2022: the ASIC Corporations (CCIV Auditors) Instrument 2024/668.
For legislative instruments or class orders before 1 January 2022 that affect the application of Division 4, please consult the legislative instruments or class orders directly. These are reproduced in the regulatory-resources section of the company-law practice area in CCH iKnowConnect.
Subdivision G - Sanctions for contravention of Chapter 2M
SECTION 1232T EXTENDED LIABILITY OF DIRECTORS OF THE CORPORATE DIRECTOR FOR CONTRAVENTIONS OF CHAPTER 2M
1232T(1)
Section
344
applies as if each of the following were a director of a CCIV:
(a) the corporate director of the CCIV;
(b) a director of the corporate director of the CCIV.
Note: Section 344 creates civil and criminal liability for contraventions of certain provisions in Chapter 2M .
1232T(2)
Paragraph
(1)(a)
is included for the avoidance of doubt.
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