Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 320

Lodgment of half - year reports with ASIC

  (1)   A disclosing entity that has to prepare or obtain a report for a half - year under Division   2 must lodge the report with ASIC within 75 days after the end of the half - year.

  (2)   An offence based on subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .


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