CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 339

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 339

339. (1) A Division 2 company need not comply with this Part in relation to a
financial year of the company that ended before its registration day.

(2) Where:

   (a)  a company of a State or Territory is registered as a company under
        Division 2 of Part 2.2; and

   (b)  as at the start of the company's registration day, the company had not
        yet lodged with the NCSC, as required by a law of the State or
        Territory corresponding to this Part, a return relating to a financial
        year of the company ending before that day; the company shall, within:

   (c)  if the period within which that law required the company so to lodge
        the return had not ended as at the start of that day-that period; or

   (d)  otherwise-14 days after that day; lodge a return that relates to that
        financial year and is made out in accordance with the requirements of
        that law.