Document ID: chunk:federal_register_of_legislation:C2025C00012:clause:1_1232h
Version: federal_register_of_legislation:C2025C00012
Segment Type: clause
Provision Reference: sch 1 cl 1232H
Character Range: 170013–170818

1232H  Annual financial reporting to members of sub‑funds
 (1) Section 314 applies to a retail CCIV, in relation to each sub‑fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub‑fund for the year by providing either of the following in accordance with subsection 314(1AA) or (1AE):
 (a) all of the following reports:
 (i) the financial report and directors' report relating to the sub‑fund for the year;
 (ii) the auditor's report on the financial report;
 (b) a concise report relating to the sub‑fund for the year that complies with subsection 314(2).
 (2) Division 4 of Part 2M.3 applies in relation to a report relating to the sub‑fund as if references in that Division to members were instead references to members of the sub‑fund.