Section 1231BCorporations Act 2001 (Cth)

Consequences of making an unauthorised reduction

(1) A CCIV must not make a reduction in share capital if the reduction:

(a) does not comply with subsection 1231A(1); and

(b) is not otherwise authorised by law.

(2) If a CCIV contravenes subsection (1):

(a) the contravention does not affect the validity of the reduction or of any contract or transaction connected with it; and

(b) the CCIV does not commit an offence.

Fault‑based offence

(3) A person commits an offence if the person is involved in a CCIV’s contravention of subsection (1) and the involvement is dishonest.

Civil liability

(4) A person who is involved in a CCIV’s contravention of subsection (1) contravenes this subsection.

Note 1: This subsection is a civil penalty provision (see section 1317E).

Note 2: Section 79 defines involved.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

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