Document ID: chunk:federal_register_of_legislation:C2025C00185:section:300:p3
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 300 (pt 3/6)
Character Range: 1085160–1087885

or any relevant agreement under which an officer or auditor may be given an indemnity of that kind; and
 (b) any premium that is paid, or agreed to be paid, for insurance against a current or former officer's or auditor's liability for legal costs.
Note: Sections 199A and 199B contain general prohibitions against giving certain indemnities and paying certain insurance premiums. This subsection requires transactions that are exceptions to these prohibitions to be reported.
 (9) The details required under subsection (8) are:
 (a) for an officer—their name or the class of officer to which they belong or belonged; and
 (b) for an auditor—their name; and
 (c) the nature of the liability; and
 (d) for an indemnity given—the amount the company paid and any other action the company took to indemnify the officer or auditor; and
 (e) for an agreement to indemnify—the amount that the relevant agreement requires the company to pay and any other action the relevant agreement requires the company to take to indemnify the officer or auditor; and
 (f) for an insurance premium—the amount of the premium.
The report need not give details of the nature of the liability covered by, or the amount of the premium payable under, a contract of insurance to the extent that disclosure of those details is prohibited by the insurance contract.

Special rules for public companies
 (10) The report for a public company that is not a wholly‑owned subsidiary of another company must also include details of:
 (a) each director's qualifications, experience and special responsibilities; and
 (b) the number of meetings of the board of directors held during the year and each director's attendance at those meetings; and
 (c) the number of meetings of each board committee held during the year and each director's attendance at those meetings; and
 (d) the qualifications and experience of each person who is a company secretary of the company as at the end of the year.

Special rules for listed companies and schemes
 (11) The report for a listed company must also include the following details for each director:
 (a) their relevant interests in shares of the company or a related body corporate;
 (b) their relevant interests in debentures of, or interests in a registered scheme made available by, the company or a related body corporate;
 (c) their rights or options over shares in, debentures of or interests in a registered scheme made available by, the company or a related body corporate;
 (d) contracts:
 (i) to which the director is a party or under which the director is entitled to a benefit; and
 (ii) that confer a right to call for or deliver shares in, or debentures of or interests in a registered scheme made available