Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 348 - Lodging reports  

SECTION 348-1   LODGING ANNUAL REPORTS WITH THE REGISTRAR  

348-1(1)    
An Aboriginal and Torres Strait Islander corporation that has to prepare or obtain a report under this Part (other than a general report) must lodge the report with the Registrar.

Penalty: 25 penalty units or imprisonment for 6 months, or both.

Note:

A secretary of an Aboriginal and Torres Strait Islander corporation may be liable for a civil penalty for a contravention of this section. See sections 265-40 and 386-10 .

348-1(2)    
An offence against subsection (1) is an offence of strict liability. Note:

For strict liability , see section 6.1 of the Criminal Code .

348-1(3)    
The time for lodgment is:

(a)    within 3 months after the end of the financial year if the report is:

(i) a financial report for a financial year; or

(ii) a directors ' report for a financial year; or

(iii) an auditor ' s report on a financial report for a financial year; or

(b)    the time provided for by:

(i) the regulations if the report is any other section 333-5 report; or

(ii) the determination by the Registrar under section 336-1 or 336-5 if the report is not a section 333-5 report.