Document ID: chunk:federal_register_of_legislation:C2025C00185:section:4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 4
Character Range: 1025305–1026008

4                                                                                                                                             provide the financial report, sustainability report, directors' report and auditor's reports to members                   s. 314, 314AA         Unless the report relates to a company limited by guarantee or a registrable superannuation entity, a concise financial report may be provided to members instead of the full financial statements (subsections 314(1) and (2)). For registrable superannuation entities, see section 314AA. For deadline, see subsections 315(1) to (4). See section 285A for an overview of the obligations of companies limited by guarantee.