Document ID: chunk:federal_register_of_legislation:C2004A03179:body:0:p5
Version: federal_register_of_legislation:C2004A03179
Segment Type: other
Provision Reference: 
Character Range: 10044–12609

section, as so in force, apply in relation to a holding company in relation to group accounts of the holding company that relate to a financial year of the holding company that ends at or after that commencement.".
10. After section 275 of the Principal Act the following section is inserted:

Commission may require company to lodge accounts, &c.
"275a. (1) The Commission may, by notice in writing served on a company (not being an exempt proprietary company that is an unlimited company), require the company to lodge with the Commission a copy of the relevant documents of the company in relation to a specified financial year, or specified financial years, of the company.
"(2) Subject to sub-sections (3) and (4), a company on which the Commission has served a notice under sub-section (1) shall, within 14 days after receiving the notice, lodge with the Commission a copy of the relevant documents of the company in relation to the financial year of the company that is, or each of the financial years of the company that are, specified in the notice.
"(3) A company is not required to lodge a copy of a particular document with the Commission pursuant to a notice under sub-section (1) if the company has previously lodged the document, or a copy of the document, with the Commission.
"(4) A company is not required to lodge a copy of a particular document with the Commission pursuant to a notice under sub-section (1) if, as at the time when the notice is served, the document has not been made out, but, if the document is made out after that time, the company shall lodge a copy of the document with the Commission within 14 days after the document is made out.
"(5) In this section—
    (a) a reference to the relevant documents of a company in relation to a financial year of the company is a reference to the documents copies of which section 275 requires the directors of the company to cause to be laid before the annual general meeting of the company that is required to be held in relation to that financial year; and
    (b) a reference to a financial year of a company is a reference to a financial year of the company the company's accounts relating to which were not required to be audited under this Part and includes a reference to such a financial year of the company that commenced before the commencement of section 10 of the Companies Amendment Act 1985".

Failure to comply with Division
11. Section 276 of the Principal Act is amended by inserting in sub-section (1) "or 275a" after "267".

Exempt proprietary company need not appoint