Corporations (Aboriginal and Torres Strait Islander) Act 2006
General
333-10(1)
A section 333-5 report must contain the information required by the regulations.
333-10(2)
Regulations made for the purposes of subsection (1) may impose a requirement by applying, adopting or incorporating (with or without modification) provisions of the accounting standards as in force from time to time. This subsection does not limit subsection (1) .
Financial reports
333-10(3)
If a section 333-5 report is a financial report for a financial year, regulations made for the purposes of subsection (1) may impose one or more of the following requirements: (a) a requirement that the financial report is to consist of the financial statements, financial notes and declarations specified in:
(i) the regulations; or
(b) a requirement that the financial report deal with the financial affairs of another corporation or entity or a consolidated entity of which the corporation is a member; (c) a requirement that the financial report give a true and fair view of:
(ii) the accounting standards as in force from time to time (with the modifications (if any) specified in the regulations);
(i) the financial position and performance of the corporation; and
(ii) the financial position and performance of any other corporation or entity whose financial affairs are required to be reported on in the financial report or a consolidated entity of which the corporation is a member.
This subsection does not limit subsection (1) .
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