Corporations Act 2001
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Hide history noteCCH note - modifying legislative instruments: The application of Pt 8B.6 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.6, 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.
CCH note - modifying legislative instruments: The application of Division 9 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 9, 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.
If a CCIV is deregistered, the corporate director of the CCIV immediately before the deregistration must keep the CCIV ' s books (other than books that a liquidator has to keep under subsection 70-35(1) of Schedule 2 ) for 3 years after the deregistration.
1239L(2)
An offence based on subsection (1) is an offence of strict liability.
1239L(3)
Books that the corporate director of the CCIV is required to keep under subsection (1) are taken to be books of the corporate director for the purposes of subsections 601AD(5) to (7) as those sections apply in relation to deregistration of the corporate director.
Note: If the corporate director is deregistered, the directors of the corporate director immediately before deregistration must keep the corporate director ' s books for 3 years after the deregistration: see subsection 601AD(5) .
1239L(4)
Subsections 601AD(5) to (7) do not apply in relation to the deregistration of a CCIV.
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