Document ID: chunk:federal_register_of_legislation:F2022C01149:body:0:p10
Version: federal_register_of_legislation:F2022C01149
Segment Type: other
Provision Reference: 
Character Range: 22767–25546

statements together with notes for the relevant holding entity financial year;
(s) if the holding entity is not a registered foreign company:
(i) if the group comprising the holding entity and its controlled entities was not a reporting entity:
(A) the consolidated financial statements cover at least those controlled entities which were part of the extended closed group and did not include any entities which were not controlled entities; and
(B) if the consolidated financial statements did not cover the entire group—the notes to the consolidated financial statements make it clear which entities are covered by those consolidated financial statements; and
(C)  Accounting Standard AASB 10 Consolidated Financial Statements was applied as if the entities to which the consolidated financial statements relate were a reporting entity; and
(D) the holding entity complied with all of the other requirements of Chapter 2M of the Act that apply on or before 4 months after the end of the relevant financial year (or, as applicable, within the extended deadlines set out in ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395 or ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451 in relation to the financial report, including the consolidated financial statements) as if the consolidated financial statements were part of its financial report; and
(ii) if:
(A) subsection 319(4) of the Law (as taken to be included in the Act by subsection 1408(2) of the Act) applies to the holding entity; and
(B) there is an entity in the closed group that is not an exempt entity;
the consolidated financial statements were lodged with ASIC within 4 months after the end of the relevant financial year (or, for a financial year that ends between 31 December 2019 and 7 January 2021 (both inclusive) or between 23 June 2021 and 7 July 2021 (both inclusive) or between 24 December 2021 and 7 January 2022 (both inclusive) or between 24 June 2022 and 7 July 2022 (both inclusive), 5 months after the end of the relevant financial year); and
(iii) if all entities in the closed group are exempt entities, the holding entity lodged with ASIC within 4 months after the end of the relevant financial year (or, for a financial year that ends between 31 December 2019 and 7 January 2021 (both inclusive) or between 23 June 2021 and 7 July 2021 (both inclusive) or between 24 December 2021 and 7 January 2022 (both inclusive) or between 24 June 2022 and 7 July 2022 (both inclusive), 5 months after the end of the relevant financial year) a document signed by one director or the company secretary (in accordance with a resolution of the directors) containing:
(A) the information required by subparagraphs