Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Section 314 applies to a retail CCIV, in relation to each sub-fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub-fund for the year by providing either of the following in accordance with subsection 314(1AE):
(a) all of the following reports:
(i) the financial report and directors' report relating to the sub-fund for the year;
(ii) the auditor's report on the financial report;
(b) a concise report relating to the sub-fund for the year that complies with subsection 314(2).
(2) Division 4 of Part 2M.3 applies in relation to a report relating to the sub-fund as if references in that Division to members were instead references to members of the sub-fund.