Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-3 - REPORTING REQUIREMENTS  

Division 348 - Lodging reports  

SECTION 348-1   LODGING ANNUAL REPORTS WITH THE REGISTRAR  

348-1(1)    
An Aboriginal and Torres Strait Islander corporation that has to prepare or obtain a report under this Part (other than a general report) must lodge the report with the Registrar.

Penalty: 25 penalty units or imprisonment for 6 months, or both.

Note:

A secretary of an Aboriginal and Torres Strait Islander corporation may be liable for a civil penalty for a contravention of this section. See sections 265-40 and 386-10 .
 View history note

348-1(2)    
An offence against subsection (1) is an offence of strict liability. Note:

For strict liability , see section 6.1 of the Criminal Code .


348-1(3)    
The time for lodgment is:

(a)    within 3 months after the end of the financial year if the report is:


(i) a financial report for a financial year; or

(ii) a directors ' report for a financial year; or

(iii) an auditor ' s report on a financial report for a financial year; or

(b)    the time provided for by:


(i) the regulations if the report is any other section 333-5 report; or

(ii) the determination by the Registrar under section 336-1 or 336-5 if the report is not a section 333-5 report.

 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.