Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

CORPORATIONS ACT 2001 No. 50, 2001 - SECT 298

Annual directors' report

(1) The company, registered scheme or disclosing entity must prepare a directors' report for each financial year. The report must include:

the general information required by section 299; and

the specific information required by section 300.

(2) The report must:

be made in accordance with a resolution of the directors; and

specify the date on which the report is made; and

be signed by a director.

(3) A small proprietary company does not have to comply with subsection (1) for a financial year if:

it is preparing financial statements for that year in response to a shareholder direction under section 293; and

the direction specified that a directors' report need not be prepared.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback