Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p128
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 128/175)
Character Range: 495311–498018

(i) a financial report for a financial year; or
 (ii) a directors' report for a financial year; or
 (iii) an auditor's report on a financial report for a financial year; or
 (b) the time provided for by:
 (i) the regulations if the report is any other section 333‑5 report; or
 (ii) the determination by the Registrar under section 336‑1 or 336‑5 if the report is not a section 333‑5 report.

348‑5  Relodgment if report amended after lodgment
 (1) If a financial report or a directors' report is amended after it is lodged with the Registrar, the corporation must:
 (a) lodge the amended report with the Registrar within 14 days after the amendment; and
 (b) give a copy of the amended report free of charge to any member who asks for it.
Penalty: 10 penalty units.
 (2) If the amendment is a material one, the corporation must also notify each member as soon as practicable of:
 (a) the nature of the amendment; and
 (b) the member's right to obtain a copy of the amended report under subsection (1).
Penalty: 10 penalty units.
 (3) An offence against subsection (1) or (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Part 7‑4—Registrar may exempt from record keeping and reporting requirements

Division 353—Registrar may exempt from record keeping and reporting requirements

353‑1  What this Part is about
      The Registrar may exempt an Aboriginal and Torres Strait Islander corporation from certain provisions of this Chapter and certain regulations. The Registrar may do so on application or on his or her own volition.

353‑3  Exemption from the provisions of this Chapter
 (1) On an application made in accordance with subsection (2) in relation to an Aboriginal and Torres Strait Islander corporation, the Registrar may make a determination in writing exempting any of the following from the provisions of Part 7‑2 or 7‑3, or of regulations made for the purposes of Part 7‑2 or 7‑3, that are specified in the Registrar's determination:
 (a) the directors;
 (b) the corporation itself;
 (c) the auditor.
Note: For the criteria for making determinations under this section, see Part 7‑5.
 (2) The application must:
 (a) specify the provisions in relation to which the exemption is being sought; and
 (b) be authorised by a resolution of the directors; and
 (c) be in writing and signed by a director; and
 (d) be lodged with the Registrar.
 (3) The determination may:
 (a) be expressed to be subject to conditions; and
 (b) be indefinite or limited to a specified period.
 (4) The Registrar may, in writing, revoke, vary or suspend the determination.
 (5) The Registrar must give the applicant written notice within 28 days of the making,