Commonwealth Numbered Regulations

1990 No. 455 CORPORATIONS REGULATIONS - REG 3.6.04

3.6.04. (1) In this regulation, "Schedule 7" means Schedule 7 to the Companies
Regulations in force under the Companies Act 1981.

(2) A company:

   (a)  registered as a company under Division 2 of Part 2.2 of the
        Corporations Law; and

   (b)  to which section 322 of the Corporations Law applies; must comply with
        the financial reporting requirements:

   (c)  in relation to a financial year commencing after the registration day
        - in Schedule 5; or

   (d)  in relation to a financial year ending before the registration day -
        in Schedule 7; or

   (e)  in relation to a financial year commencing before the registration day
        and ending after that day:

   (i)  in Schedule 5; or

   (ii) in Schedule 7.

(3) A company to which paragraph (2) (e) applies must state in the financial
statements the reporting option it has used.