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.
A reference in section 588E to financial records a company is required by subsection 286(1) to keep is taken, in relation to a winding up of a sub-fund of a CCIV, to be a reference to both of the following: (a) financial records that the CCIV is required to keep and retain for the sub-fund under subsection 286(1) , as that subsection applies in relation to the sub-fund under section 1232A ; (b) financial records that the CCIV is required to keep and retain for itself under subsection 286(1) , as that subsection applies to the CCIV under section 1232 .
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