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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History

Chapter 2M inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).

PART 2M.3 - FINANCIAL REPORTING

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History

Part 2M.3 inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).

Division 6 - Special provisions about consolidated financial statements

SECTION 323C   APPLICATION OF DIVISION TO ENTITY THAT HAS CEASED TO BE CONTROLLED  

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323C     Sections 323, 323A and 323B apply to the preparation or audit of a financial report that covers a controlled entity even if the entity is no longer controlled by the company, registered scheme or disclosing entity whose financial report is being prepared or audited.

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S 323C substituted by No 61 of 1998, Sch 1 (effective 1 July 1998).

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