Corporations Regulations 2001

CHAPTER 7 - FINANCIAL SERVICES AND MARKETS  

PART 7.8 - OTHER PROVISIONS RELATING TO CONDUCT ETC CONNECTED WITH FINANCIAL PRODUCTS AND FINANCIAL SERVICES, OTHER THAN FINANCIAL PRODUCT DISCLOSURE  

Division 6 - Financial records, statements and audit  

Subdivision C - Financial statements of financial services licensees  

REGULATION 7.8.14A  

7.8.14A   LODGEMENT OF ANNUAL PROFIT AND LOSS STATEMENT AND BALANCE SHEET  
For paragraph 992C(1) (c) of the Act, Part 7.8 of the Act applies as if paragraph 989D(1) (b) were modified to read as follows:

  • " (b) if the licensee is:
  • (i) a body corporate that is a disclosing entity or a registered scheme - the day that is 3 months after the end of that financial year; or
  • (ii) a body corporate that is not a disclosing entity or a registered scheme - the day that is 4 months after the end of that financial year. " .

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