Document ID: chunk:federal_register_of_legislation:C2010A00066:clause:1_22
Version: federal_register_of_legislation:C2010A00066
Segment Type: clause
Provision Reference: sch 1 cl 22
Character Range: 20487–21174

22  After subsection 298(1)
Insert:
 (1AA) Except in the case of a company limited by guarantee, the report must include:
 (a) the general information required by sections 299 (all entities) and 299A (additional requirements for listed entities); and
 (b) the specific information required by sections 300 and 300A; and
 (c) a copy of the auditor's declaration under section 307C in relation to the audit for the financial year.
 (1AB) In the case of a company limited by guarantee, the report must include:
 (a) the general information required by section 300B; and
 (b) a copy of the auditor's declaration under section 307C in relation to the audit or review for the financial year.