Document ID: chunk:federal_register_of_legislation:C2004A03231:body:0:p70
Version: federal_register_of_legislation:C2004A03231
Segment Type: other
Provision Reference: 
Character Range: 175482–178345

relation to the relevant period,
shall lodge with the profit and loss account or copy a report relating to the relevant period—
     (c) stating the amount, ascertained in accordance with the regulations, of the profit or loss of the foreign company for the relevant period resulting from the foreign company's operations within Australia;
     (d) giving such particulars in relation to the amount referred to in paragraph (c), and such particulars in relation to the manner in which that amount was ascertained, as are prescribed;
     (e) setting out a balance-sheet as at the end of the relevant period—
         (i) prepared in accordance with the regulations; and

         (ii) relating to the state of affairs of the foreign company's operations within Australia;
     (f) containing a review of the operations, within Australia, of the foreign company during the relevant period and of the results of those operations;
     (g) giving particulars of any significant change in the state of affairs of the foreign company that occurred during the relevant period;
     (h) giving particulars of any matter or circumstance that has arisen since the end of the relevant period and that has significantly affected or may significantly affect—
         (i) the operations, within Australia, of the foreign company;
         (ii) the results of those operations; or
         (iii) the state of affairs of the foreign company,
    since the end of the relevant period or in the future;
     (j) referring to—
         (i) likely developments in the operations, within Australia, of the foreign company; and
         (ii) the expected results of those operations,
    in the future; and
     (k) in the case of a foreign company that is a subsidiary of another corporation—setting out the name of the corporation that the foreign company believes to be its ultimate holding company and, if known to the foreign company, the country in which that ultimate holding company is incorporated or formed.
"(6b) Where, in the opinion of the agent of a foreign company, it would prejudice the interests of the foreign company if particular information, being some or all of the information required by paragraph (6a) (j) to be included in a report, were so included—
     (a) the first-mentioned information need not be included in the report; and
     (b) if the first-mentioned information is not included in the report—the report shall state that some or all, as the case may be, of the information required by that paragraph to be so included has not been so included.
"(6c) The Commission may, on application by a foreign company, declare, by instrument in writing, that it is satisfied that the documents lodged with the Commission pursuant to the preceding sub-sections of this section (other than sub-section (6a) ) by the foreign company in respect of a specified