• Specific Year
    Any

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 348.1 Lodging annual reports with the Registrar

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 348.1

Lodging annual reports with the Registrar

  (1)   An Aboriginal and Torres Strait Islander corporation that has to prepare or obtain a report under this Part (other than a general report) must lodge the report with the Registrar.

Penalty:   25 penalty units or imprisonment for 6 months, or both.

Note:   A secretary of an Aboriginal and Torres Strait Islander corporation may be liable for a civil penalty for a contravention of this section. See sections   265 - 40 and 386 - 10.

  (2)   An offence against subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .

  (3)   The time for lodgment is:

  (a)   within 3 months after the end of the financial year if the report is:

  (i)   a financial report for a financial year; or

  (ii)   a directors' report for a financial year; or

  (iii)   an auditor's report on a financial report for a financial year; or

  (b)   the time provided for by:

  (i)   the regulations if the report is any other section   333 - 5 report; or

  (ii)   the determination by the Registrar under section   336 - 1 or 336 - 5 if the report is not a section   333 - 5 report.