Document ID: chunk:federal_register_of_legislation:C2010A00066:clause:1_2
Version: federal_register_of_legislation:C2010A00066
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 13643–15119

2                                                              Company limited by guarantee with annual revenue or, if part of a consolidated entity, annual consolidated revenue of less than $1 million.  Must prepare a financial report.                                                                                                                                                                                                           Sections 292, 298, 300B, 301, 316A
                                                                                                                                                                                                            Must prepare a directors' report, although less detailed than that required of other companies.
                                                                                                                                                                                                            Need not have financial report audited unless a Commonwealth company, or a subsidiary of a Commonwealth company or Commonwealth authority. If the company does not have financial report audited, it must have financial report reviewed.
                                                                                                                                                                                                            Must give reports to any member who elects to receive them.