Document ID: chunk:federal_register_of_legislation:C2004A04707:front:0:p15
Version: federal_register_of_legislation:C2004A04707
Segment Type: other
Provision Reference: 
Character Range: 36769–39735

"other financial year", substitute "other accounting period".

68. Subsections 312(1) and (2):

Omit "particular financial year", substitute "particular accounting period".

69. Subsection 313(1):

  After "audit" insert "or review".

70. Subsection 317(1) (definition of "financial year"):

Omit "under this Part", substitute "or reviewed in accordance with this Law".

71. After section 317:

  Insert:

Lodgment of accounts etc. by companies that are disclosing entities

"317A.(1) A company that was a disclosing entity at the end of an accounting period must lodge copies of the following documents before the deadline after the accounting period:

  (a) the company's financial statements for the accounting period;

    (b) the statement or statements that Division 5 requires in relation to the accounting period;

    (c) the report that Division 6 requires in relation to the accounting period;

    (d) the report about the financial statements that section 331A requires from the company's auditor.

"(2) If the company was a borrowing corporation at the end of the accounting period, copies of the documents referred to in subsection (1) must also be given to the trustee (if any) for the holders of the debentures before the deadline after the accounting period.".

72. After Division 9 of Part 3.6:

  Insert in Part 3.6:

SCHEDULE 1—continued

"Division 10—Accounts of certain non-companies

Application of provisions to disclosing entities that are not companies or undertakings

  "323A.(1) In this section:

'applied provisions' means:

  (a) the provisions of Divisions 3 to 7 (inclusive) of this Part; and

  (b) the provisions of Part 3.7 and section 287; and

     (c) the provisions of the regulations made for the purposes of any of the provisions referred to in paragraphs (a) and (b).

"(2) The applied provisions apply in relation to a disclosing entity that is a body (other than a company) incorporated or formed in this jurisdiction:

  (a) with prescribed modifications (if any); and

     (b) as if references in the provisions to a company included references to such a disclosing entity.

"(3) Except where the contrary intention appears, or the context otherwise requires:

     (a) a reference in this Law to an applied provision includes a reference to that provision as it applies because of this section; and

     (b) for the purposes of a reference in this Law to a Chapter, Part, Division or other group of provisions of this Law that includes some of the applied provisions, the Chapter, Part, Division or other group is taken to include those applied provisions as they apply because of this section.

"Division 11—Accounts in relation to disclosing entities that are
prescribed interest undertakings

Introduction

"323B.(1) This Division deals with various accounting and reporting requirements to be complied with in relation to a disclosing entity that is an undertaking to which prescribed interests relate.

  "(2)