Corporations Amendment (Crowd-sourced Funding for Proprietary Companies) Act 2018 (106 of 2018)
Schedule 1 Amendments
Part 1 Main amendments
Corporations Act 2001
1 Section 9
Insert:
CSF audit threshold means:
(a) unless paragraph (b) applies - $3 million; or
(b) any amount prescribed by the regulations for the purposes of this paragraph.
CSF shareholder , of a proprietary company, means an entity that holds one or more securities of the company due to being issued with the securities pursuant to a CSF offer by the company.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
