Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 306

Half-year directors' report

The directors of the disclosing entity must prepare a directors' report for each half-year that consists of:

a review of the entity's operations during the half-year and the results of those operations; and

the name of each person who has been a director of the disclosing entity at any time during or since the end of the half-year and the period for which they were a director.

If consolidated financial statements are required, the review under paragraph (a) must cover the consolidated entity.

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