Commonwealth Consolidated Regulations

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CORPORATIONS REGULATIONS 2001 - REG 1.0.08

Information to accompany financial documents lodged for financial years

                A document lodged under subsection 319 (1) of the Act for a financial year must be accompanied by the approved form setting out the following information:

                (a)    if the disclosing entity is a company:

                          (i)    the ACN of the company or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and

                         (ii)    the dates on which the financial year to which the document relates begins and ends; and

                         (iii)    a statement of certification in accordance with regulation 1.0.16; or

               (b)    if the disclosing entity is a body (other than a company):

                          (i)    the ARBN of the body or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARBN, the ABN of the body; and

                         (ii)    the dates on which the financial year to which the document relates begins and ends; and

                         (iii)    a statement of certification in accordance with regulation 1.0.16; or

                (c)    if the disclosing entity is a registered scheme:

                          (i)    the ARSN of the scheme or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARSN, the ABN of the scheme; and

                         (ii)    the dates of the beginning and end of the half‑year to which the document relates; and

                         (iii)    the name of the responsible entity of the scheme and the name of the scheme; and

                        (iv)    a statement of certification in accordance with regulation 1.0.16.



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