Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1274:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1274 (pt 2/6)
Character Range: 5392471–5395092

any holding company of the issuing body corporate at the end of the pre‑lodgement year;
 (iv) any subsidiary of a holding company of the issuing body corporate at the end of the pre‑lodgement year; and
 (b) the issuing body corporate had an aggregated turnover (within the meaning of the Income Tax Assessment Act 1997) not exceeding $50 million for the pre‑lodgement year.
 (2AB) Subsection 83A‑33(7) of the Income Tax Assessment Act 1997 also applies for the purposes of subsection (2AA) of this section.
 (2A) For the purposes of subsections (2) and (5), a document given to ASIC by a market operator (whether or not pursuant to a provision of this Act) that contains information that the market operator has made available to participants in the market is taken to be a document lodged with ASIC.
Note: For example, a document given to ASIC for the purposes of subsection 792C(1) will be covered by this subsection.
 (2B) For the purposes of subsections (2) and (5), information or a copy of a document that is not required to be lodged with ASIC because of section 601CDA or 601CTA is taken to be a document lodged with ASIC if an authority mentioned in the section has given the information or document to ASIC.
 (2C) For the purposes of subsections (2) and (5), information or a copy of a document that is taken to be lodged with ASIC because of paragraph 1200D(2)(b) or 1200G(10)(b) is taken to be a document lodged with ASIC if an authority mentioned in section 601CDA or 601CTA has given the information or document to ASIC.
 (2D) For the purposes of subsections (2) and (5), each of the following is taken to be a document lodged with ASIC if a copy has been given to ASIC by APRA:
 (a) benefit fund rules that have been approved by APRA under section 16L of the Life Insurance Act 1995;
 (b) an amendment of benefit fund rules that has been approved by APRA under section 16Q of the Life Insurance Act 1995;
 (c) consequential amendments of a company's constitution that have been approved by APRA under section 16U or 16V of the Life Insurance Act 1995.
 (3) If a reproduction or transparency of a document or certificate is produced for inspection, a person is not entitled pursuant to paragraph (2)(a) to require the production of the original of that document or certificate.
 (4) The reference in paragraph (2)(c) to a document or certificate includes, where a reproduction or transparency of that document or certificate has been incorporated with a register kept by ASIC, a reference to that reproduction or transparency and, where such a reproduction or transparency has been so incorporated, a person