Corporations Regulations 2001

CHAPTER 1 - INTRODUCTORY  

PART 1.0 - MISCELLANEOUS  

REGULATION 1.0.08   INFORMATION TO ACCOMPANY FINANCIAL DOCUMENTS LODGED FOR FINANCIAL YEARS  

1.0.08(1)    
A document lodged under subsection 319(1) of the Act for a financial year must be accompanied by the approved form setting out the following information:

(a)    

if the disclosing entity is a company (other than a retail CCIV):

(i) the ACN of the company or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and

(ii) the dates on which the financial year to which the document relates begins and ends; and

(iii) a statement of certification in accordance with regulation 1.0.16 ; or

(b)    if the disclosing entity is a body (other than a company):

(i) the ARBN of the body or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARBN, the ABN of the body; and

(ii) the dates on which the financial year to which the document relates begins and ends; and

(iii) a statement of certification in accordance with regulation 1.0.16 ; or

(c)    

if the disclosing entity is a registered scheme:

(i) the ARSN of the scheme or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARSN, the ABN of the scheme; and

(ii) the dates on which the financial year to which the document relates begins and ends; and

(iii) the name of the responsible entity of the scheme and the name of the scheme; and

(iv) a statement of certification in accordance with regulation 1.0.16 ; or

(d)    

if the disclosing entity is a retail CCIV:

(i) the name of the sub-fund of the CCIV in respect of which the document is lodged; and

(ii) the name of the corporate director of the CCIV; and

(iii) the ACN of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and

(iv) the ARFN of that sub-fund of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARFN, the ABN of that sub-fund; and

(v) the dates on which the financial year to which the document relates begins and ends; and

(vi) a statement of certification in accordance with regulation 1.0.16 ; or

(e)    

if the disclosing entity is a registrable superannuation entity:

(i) the entity ' s ABN; and

(ii) the dates on which the financial year to which the document relates begins and ends; and

(iii) the name of the entity and its RSE licensee; and

(iv) a statement of certification in accordance with regulation 1.0.16 .

Note: Section 1232C of the Act extends section 292 of the Act to preparing annual financial reports and directors ' reports for sub-funds of retail CCIVs, and applies Division 1 of Part 2M.3 of the Act accordingly.

1.0.08(2)    
A document lodged by a notified foreign passport fund under subsection 319(1AA) of the Act for a financial year must be accompanied by the approved form setting out the following information:

(a)    the NFPFRN for the fund and any other unique number for the fund allocated to the fund by ASIC;

(b)    the name of the fund;

(c)    the name and ARBN of the operator of the fund;

(d)    the dates on which the financial year to which the document relates begins and ends;

(e)    a statement of certification in accordance with regulation 1.0.16 .