Corporations Legislation Amendment (Deregulatory and Other Measures) Act 2015 (19 of 2015)
Schedule 1 Amendment of the Corporations Act 2001
7 After subsection 327A(1)
Insert:
(1A) Subsection (1) does not apply in relation to a company if:
(a) the directors reasonably believe that subsection 301(3) will apply to the company's financial reports; or
(b) the company is a small company limited by guarantee.
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