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

22   After subsection 298(1)

Insert:

(1AA) Except in the case of a company limited by guarantee, the report must include:

(a) the general information required by sections 299 (all entities) and 299A (additional requirements for listed entities); and

(b) the specific information required by sections 300 and 300A; and

(c) a copy of the auditor's declaration under section 307C in relation to the audit for the financial year.

(1AB) In the case of a company limited by guarantee, the report must include:

(a) the general information required by section 300B; and

(b) a copy of the auditor's declaration under section 307C in relation to the audit or review for the financial year.