Document ID: chunk:federal_register_of_legislation:C2025C00185:section:285
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 285
Character Range: 1018198–1019433

285  Overview of obligations under this Chapter

Obligations under this Chapter—companies, registered schemes, registrable superannuation entities and disclosing entities
 (1) Under this Chapter:
 (a) all companies, registered schemes, registrable superannuation entities and disclosing entities must keep financial records (see sections 286 to 291); and
 (b) some must keep sustainability records (see section 286A); and
 (c) some must prepare financial reports; and
  (d) some must prepare sustainability reports.
All those that have to prepare financial reports or sustainability reports have to prepare them annually; disclosing entities have to prepare half‑year financial reports as well.
 (1AA) The following table sets out what is involved in annual financial and sustainability reporting:

Annual financial and sustainability reporting for companies, registered schemes, registrable superannuation entities and disclosing entities
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