THE CORPORATIONS LAW

CCH Note: Part 13 of the Corporations Act 1989, inserted by sec 6 of No 110 of 1990, Sch 1 (effective 1 January 1991), begins as follows:

PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82
The Corporations Law is as follows:...

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

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PART 2M.3 - FINANCIAL REPORTING

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Division 1 - Annual financial reports and directors' reports

SECTION 294 SMALL PROPRIETARY COMPANY - ASIC DIRECTION

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294(1) [ASIC direction]

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ASIC may give a small proprietary company a direction to comply with requirements of this Division and Divisions 3, 4, 5 and 6 for a financial year.

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294(2) [General or specific requirements]

The direction may be general or may specify the particular requirements that the company is to comply with.

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294(3) [Date]

The direction must specify the date by which the documents have to be prepared, sent or lodged. The date must be a reasonable one in view of the nature of the direction.

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294(4) [Requirements for direction]

The direction must:

(a) be made in writing; and

(b) specify the financial year concerned; and

(c) be made no later than 6 years after the end of that financial year.

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CCH Note: Former sec 294A-294B (inserted by No 110 of 1991, Sch 3 (effective 1 August 1991) were repealed by No 61 of 1998, Sch 1 (effective 1 July 1998) and not replaced.

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