Commonwealth Consolidated Regulations

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CORPORATIONS REGULATIONS 2001 - REG 1.0.08

Information to accompany financial documents lodged for financial years

             (1)  A document lodged under subsection 319(1) of the Act for a financial year must be accompanied by the approved form setting out the following information:

                     (a)  if the disclosing entity is a company (other than a retail CCIV):

                              (i)  the ACN of the company or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and

                             (ii)  the dates on which the financial year to which the document relates begins and ends; and

                            (iii)  a statement of certification in accordance with regulation 1.0.16; or

                     (b)  if the disclosing entity is a body (other than a company):

                              (i)  the ARBN of the body or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARBN, the ABN of the body; and

                             (ii)  the dates on which the financial year to which the document relates begins and ends; and

                            (iii)  a statement of certification in accordance with regulation 1.0.16; or

                     (c)  if the disclosing entity is a registered scheme:

                              (i)  the ARSN of the scheme or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARSN, the ABN of the scheme; and

                             (ii)  the dates of the beginning and end of the half-year to which the document relates; and

                            (iii)  the name of the responsible entity of the scheme and the name of the scheme; and

                            (iv)  a statement of certification in accordance with regulation 1.0.16; or

                     (d)  if the disclosing entity is a retail CCIV:

                              (i)  the name of the sub-fund of the CCIV in respect of which the document is lodged; and

                             (ii)  the name of the corporate director of the CCIV; and

                            (iii)  the ACN of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and

                            (iv)  the ARFN of that sub-fund of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARFN, the ABN of that sub-fund; and

                             (v)  the dates on which the financial year to which the document relates begins and ends; and

                            (vi)  a statement of certification in accordance with regulation 1.0.16.

Note:          Section 1232C of the Act extends section 292 of the Act to preparing annual financial reports and directors' reports for sub-funds of retail CCIVs, and applies Division 1 of Part 2M.3 of the Act accordingly.

             (2)  A document lodged by a notified foreign passport fund under subsection 319(1AA) of the Act for a financial year must be accompanied by the approved form setting out the following information:

                     (a)  the NFPFRN for the fund and any other unique number for the fund allocated to the fund by ASIC;

                     (b)  the name of the fund;

                     (c)  the name and ARBN of the operator of the fund;

                     (d)  the dates on which the financial year to which the document relates begins and ends;

                     (e)  a statement of certification in accordance with regulation 1.0.16.



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