Corporations Amendment (Corporate Reporting Reform) Act 2010 (66 of 2010)
Schedule 1 Amendments relating to the Corporations Act 2001
Part 1 Main amendments
Corporations Act 2001
15 At the end of section 292
Add:
Small companies limited by guarantee
(3) Despite subsection (1), a small company limited by guarantee has to prepare the financial report and directors' report only if it is directed to do so under section 294A or 294B. The rest of this Part does not apply to any other small company limited by guarantee.
Note: The following heading to subsection 292(2) is inserted "Small proprietary companies".
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