Section 1232H — Corporations Act 2001 (Cth)

(1) Section 314 applies to a retail CCIV, in relation to each sub‑fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub‑fund for the year by providing either of the following in accordance with subsection 314(1AE):

(a) all of the following reports:

(i) the financial report, sustainability report and directors’ report relating to the sub‑fund for the year;

(ii) the auditor’s reports;

(b) a concise report relating to the sub‑fund for the year that complies with subsection 314(2).

(2) Division 4 of Part 2M.3 applies in relation to a report relating to the sub‑fund as if references in that Division to members were instead references to members of the sub‑fund.

Related sections

• s 1232E — Annual financial reports and directors’ reports for sub‑funds—special rules for directors’ reports
• s 1232F — Half‑year financial reports and directors’ reports for sub‑funds with ED securities on issue
• s 1232G — Audit and auditor’s report for sub‑funds
• s 1232J — Deadline for reporting to members of sub‑funds
• s 1232K — Consideration of reports at AGM
• s 1232L — Additional reporting by CCIVs that are debenture issuers

Research how courts apply s 1232H

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