Document ID: chunk:federal_register_of_legislation:C2025C00185:section:994q:p16
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 994Q (pt 16/20)
Character Range: 4240861–4244252

be paid
1230N Dividend rights
Subdivision E—Notice requirements
1230P Part 2H.6 does not apply to a CCIV
Subdivision F—Cross‑investment between sub‑funds of a CCIV
1230Q Cross‑investment between sub‑funds is permitted
1230R Requirements or restrictions for cross‑investment
1230S Consequences for failing to comply with requirements or restrictions for cross‑investment
1230T Requirements or restrictions on membership rights for shares acquired from cross‑investment
1230U Cross‑investment between sub‑funds is not a share buy‑back
1230V General duties still apply for cross‑investment between sub‑funds
Division 2—Transactions affecting share capital
Subdivision A—Reductions in share capital and share buy‑backs
1231 Purpose
1231A CCIV may make reduction not otherwise authorised
1231B Consequences of making an unauthorised reduction
1231C A CCIV's power to buy back its own shares
1231D Authorised reductions—share redemptions
1231E Authorised reductions—regulations
1231F Authorised reductions—Court orders
1231G Authorised reductions—return of financial product
1231H Other share capital reductions
Subdivision B—Self‑acquisition and control of shares
1231J Directly acquiring own shares
1231K Taking security over own shares
Subdivision C—Financial assistance
1231L Part 2J.3 does not apply to a CCIV
Subdivision D—Interaction with other duties
1231M Other duties still apply
Division 3—Debentures
1231N Debentures can only be issued in respect of sub‑funds
1231P Modified operation of section 283AA
Division 4—Financial reports, sustainability reports and audit of CCIVs
Subdivision A—Application of Chapter 2M to CCIVs and their sub‑funds
1232 Application of Chapter 2M to CCIVs
Subdivision B—Financial records (all CCIVs)
1232A Obligation to keep financial records for sub‑funds
1232B Access to financial records of CCIVs and sub‑funds
Subdivision C—Financial and sustainability reporting (retail CCIVs only)
1232C Annual financial reports, sustainability reports and directors' reports for sub‑funds—general rules
1232D Annual financial reports, sustainability reports and directors' reports for sub‑funds—special rules for financial reports and sustainability reports
1232E Annual financial reports and directors' reports for sub‑funds—special rules for directors' reports
1232F Half‑year financial reports and directors' reports for sub‑funds with ED securities on issue
1232G Audit and auditor's report for sub‑funds
Subdivision D—Annual financial reporting to members (retail CCIVs only)
1232H Annual financial and sustainability reporting to members of sub‑funds
1232J Deadline for reporting to members of sub‑funds
1232K Consideration of reports at AGM
1232L Additional reporting by CCIVs that are debenture issuers
Subdivision E—Lodging reports with ASIC (retail CCIVs only)
1232M Relodgement if financial reports, sustainability reports or directors' reports relating to sub‑fund amended after lodgement
Subdivision F—Appointment and removal of auditors (retail CCIVs only)
1232N Conflict of interest situation
1232P Auditor independence—specific requirements
1232Q People who are regarded as officers of a CCIV
1232R Appointment, removal and fees of auditors for CCIVs
1232S Effect of winding up of sub‑fund on office of auditor
Subdivision G—Sanctions for contravention of Chapter 2M
1232T Extended liability of directors of the corporate director for contraventions of