Annual financial reports, sustainability reports and directors’ reports for sub‑funds—special rules for financial reports and sustainability reports
(1) Despite subsection 1232C(2), paragraph 295(4)(c) applies to a directors’ declaration relating to a sub‑fund referred to in subsection 1232C(1) as if the debts mentioned in that paragraph were only the debts referable to the sub‑fund. (2) Despite subsection 1232C(2), subsection 301(1) applies to a CCIV referred to in subsection 1232C(1) in relation to the financial report for each of its sub‑funds. (2A) Despite subsection 1232C(2), section 301A applies to a CCIV referred to in subsection 1232C(1) in relation to the sustainability report for each of its sub‑funds. (3) A financial report for a sub‑fund referred to in subsection 1232C(1) must comply with any further requirements prescribed by regulations made for the purposes of this subsection. (4) A sustainability report for a sub‑fund referred to in subsection 1232C(1) must comply with any further requirements prescribed by regulations made for the purposes of this subsection.
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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