Document ID: chunk:federal_register_of_legislation:F2024C01050:reg:6a:p5
Version: federal_register_of_legislation:F2024C01050
Segment Type: reg
Provision Reference: reg 6A (pt 5/11)
Character Range: 21402–24338

and

           (c) must arrange for a notice of the company's intention to rely on section 8 of this instrument to be published before the financial reporting obligations under Part 2M.3 of the Act would otherwise have arisen, but for subsection 8(1) of this instrument, after the start of the deferral period:

               (i) both:

                  (A) in a prominent place on the company's website (if any); and

                  (B) in a place that is readily accessible on a website (if any) maintained by the relevant external administrator or any external administrator appointed after the relevant external administrator; and

               (ii) if the company is listed on a prescribed financial market––on a website maintained by the operator of the financial market.

        Alternative distribution method for annual reports

        (4) A company relying on paragraph (1)(a), (b) or (c) (or subsection (2) in relation to any of those paragraphs) need not comply with the condition specified in paragraph (3)(a) if, by no later than the last day of the deferral period, the company:

         (a)   arranges for a prescribed notice to be published:

               (i) both:

                  (A) in a prominent place on the company's website (if any); and

                  (B) in a place that is readily accessible on a website (if any) maintained by the relevant external administrator or any external administrator appointed after the relevant external administrator; and

               (ii) if the company is listed on a prescribed financial market—on a website maintained by the operator of the financial market; and

         (b)   puts in place adequate arrangements to distribute and make available the reports in accordance with the prescribed notice.

             Note: A company that need not comply with the condition specified in paragraph (3)(a) as a result of this subsection will still need to lodge annual and half year reports with ASIC under sections 319 and 320 by no later than the last day of the deferral period.

        Exclusion

        (5) This section does not apply to:

           (a) a small proprietary company that has been given a direction under either section 293 or 294 of the Act in relation to the financial year;

           (b) a small company limited by guarantee that has been given a direction under either section 294A or 294B of the Act in relation to the financial year;

           (c) a company that has been given a direction to lodge reports under section 321 of the Act in relation to the financial year or half-year;

           (d) a company in relation to a financial year or half-year, if ASIC has given written notice to the company, stating that the company is excluded from relying on the relief in subsection 8(1) or 8(2) of this instrument, and ASIC has not withdrawn the notice; or

           (e) a retail CCIV, in relation to