Document ID: chunk:federal_register_of_legislation:C2025C00185:section:323daa
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 323DAA
Character Range: 1173937–1174684

323DAA  Meaning of financial year—notified foreign passport fund
  A financial year for a notified foreign passport fund means:
 (a) a period of 12 months in relation to which the operator of the fund must, under the Passport Rules for the home economy for the fund, prepare a report in accordance with the financial reporting requirements applying to the fund under those Passport Rules; or
 (b) if, under the law of the home economy for the fund, an exception allows a report in accordance with the financial reporting requirements applying to the fund under the Passport Rules for the home economy for the fund to be prepared for a shorter or longer period—that period.

Division 8—Disclosure by listed companies of information filed overseas