Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) A cooperative must file with the Commissioner within the required period in each year an annual report containing each of the following:
(a) a list in the approved form listing the secretary, directors and the principal executive officers of the cooperative and of each of its subsidiaries, as at the date the annual report is filed with the Commissioner;
(b) if the cooperative is required under section 238(1) to prepare a financial report of the cooperative for its most recently ended financial year – a copy of the financial report;
(c) a copy of the financial report of each subsidiary of the cooperative for the most recently ended financial year of the subsidiary;
(d) a copy of any report by the auditor or the directors of the cooperative or subsidiary –
(i) prepared under section 238(1); or
(ii) on a financial report mentioned in paragraph (b) or (c);
(e) such other particulars as may be prescribed.
Penalty:
Fine not exceeding 20 penalty units.
(2) For the purposes of subsection (1), the required period is –
(a) 28 days after the annual general meeting of the cooperative; or
(b) if the annual general meeting of the cooperative is not held within the period specified in section 203(2)(a), 28 days after the end of that period.