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.

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Division 4 - Financial reports, sustainability reports and audit of CCIVs

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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.

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Subdivision G - Sanctions for contravention of Chapter 2M

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SECTION 1232T EXTENDED LIABILITY OF DIRECTORS OF THE CORPORATE DIRECTOR FOR CONTRAVENTIONS OF CHAPTER 2M

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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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