Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p105
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 105/175)
Character Range: 437489–440357

following:
 (a) an order limiting the use that a person who inspects the records may make of information obtained during the inspection;
 (b) an order limiting the right of a person who inspects the records to make copies in accordance with subsection (3).

Part 7‑3—Reporting requirements

Division 327—Overview of reporting obligations

327‑1  Reports that an Aboriginal and Torres Strait Islander corporation must prepare and lodge
 (1) The reports that an Aboriginal and Torres Strait Islander corporation has to prepare are:
 (a) a general report in relation to each financial year (see Division 330); and
 (b) any reports (which might include a financial report, or directors' report, for a financial year) that are required by the regulations (see Division 333); and
 (c) any reports that are required by the Registrar (see Division 336).
 (2) All these reports must be lodged with the Registrar (see Division 348).
 (3) A financial report may need to be audited (see paragraphs 333‑15(2)(a), 336‑1(7)(a) and 336‑5(7)(a)). If it does:
 (a) Division 339 makes provision in relation to the conduct of the audit; and
 (b) the auditor's report must be lodged with the Registrar.
Subdivision 339‑F allows regulations to be made in relation to the appointment and removal of auditors.
 (4) Financial reports, directors' reports and auditors' reports must be given to members on request (see Division 342).
 (5) Other reports that the corporation is required to prepare may also have to be given to members (see subsection 333‑15(3) and paragraphs 336‑1(6)(a) and 336‑5(6)(a)).

Division 330—General report for each financial year

330‑1  Aboriginal and Torres Strait Islander corporation must prepare a general report each financial year
  An Aboriginal and Torres Strait Islander corporation must prepare a general report in respect of each financial year.
Note 1: The corporation may be exempted from this requirement under Part 7‑4.
Note 2: Unless exempted, failure to lodge the general report with the Registrar is an offence (see section 330‑10).

330‑5  Contents of general report
 (1) A general report must:
 (a) set out the following details as at the end of the financial year:
 (i) the names and addresses of each of the corporation's members;
 (ii) the names and addresses of each of the corporation's directors;
 (iii) the name and address of the corporation's secretary if the corporation is registered as a large corporation;
 (iv) the name and address of the corporation's contact person if the corporation is registered as a small or medium corporation;
 (v) the address of the corporation's registered office if the corporation is registered as a large corporation;
 (vi) the address of the corporation's document access address if the corporation is registered as a small or medium corporation; and
 (b) contain any other information required by the