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CORPORATIONS ACT 2001 - SECT 323DAA

Financial years for notified foreign passport funds

                   A financial year for a notified foreign passport fund means:

                     (a)  a period of 12 months in relation to which the operator of the fund must, under the Passport Rules for the home economy for the fund, prepare a report in accordance with the financial reporting requirements applying to the fund under those Passport Rules; or

                     (b)  if, under the law of the home economy for the fund, an exception allows a report in accordance with the financial reporting requirements applying to the fund under the Passport Rules for the home economy for the fund to be prepared for a shorter or longer period--that period.



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