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
41 After subsection 317(1)
Insert:
(1A) Subsection (1) does not apply to a small company limited by guarantee in relation to a report if the company is not required under a member direction made under section 294A or an ASIC direction made under section 294B to prepare or obtain the report.
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