Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p106
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 106/175)
Character Range: 440098–443014

registered office if the corporation is registered as a large corporation;
 (vi) the address of the corporation's document access address if the corporation is registered as a small or medium corporation; and
 (b) contain any other information required by the regulations; and
 (c) comply with any further requirements imposed by the regulations.
 (2) Without limiting paragraph (1)(c), the regulations:
 (a) may require that the general report be accompanied by a declaration by a particular officer, or officers, of the corporation; and
 (b) may require that a declaration in relation to the report be based on a resolution of the corporation's directors; and
 (c) may require the general report to be prepared in a particular manner.

330‑10  General report to be lodged with Registrar
 (1) The corporation must lodge the general report with the Registrar.
Penalty: 25 penalty units or imprisonment for 6 months, or both.
Note: A secretary of an Aboriginal and Torres Strait Islander corporation may be liable for a civil penalty for a contravention of this section. See sections 265‑40 and 386‑10.
 (2) The time for lodgment is:
 (a) within 3 months after the end of the financial year; or
 (b) such longer period as is prescribed by the regulations.
 (3) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Division 333—Financial and other reports required by the regulations

333‑1  What this Division is about

      This Division deals with the financial reports, directors' reports and other reports that the regulations may require an Aboriginal and Torres Strait Islander corporation to prepare.
      The Registrar may increase the reporting requirements in respect of an Aboriginal and Torres Strait Islander corporation or a class of Aboriginal and Torres Strait Islander corporation (see Division 336). This may be either by way of requiring an additional report or by way of imposing additional requirements in relation to a report that the regulations require the corporation or corporations to prepare.
      The Registrar may exempt an Aboriginal and Torres Strait Islander corporation, or a class of Aboriginal and Torres Strait Islander corporation, from some or all of the reporting requirements (see Part 7‑4).

333‑5  Regulations may require financial reports, directors' reports and other reports to be prepared
 (1) The regulations may require reports to be prepared by:
 (a) a specified Aboriginal and Torres Strait Islander corporation; or
 (b) a specified class of Aboriginal and Torres Strait Islander corporation.
 (2) Regulations made for the purposes of subsection (1) may require an Aboriginal and Torres Strait Islander corporation, or each Aboriginal and Torres Strait Islander corporation included in a class of Aboriginal and Torres Strait Islander corporation, to prepare a report:
 (a) for a