Section 200 — Corporations Act 2001 (Cth)

Interpreting this Division

For the purposes of this Division, in determining whether a benefit is given:

(a) give a broad interpretation to benefits being given, even if criminal or civil penalties may be involved; and

(b) the economic and commercial substance of conduct is to prevail over its legal form.

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.

Related sections

s 199A — Indemnification and exemption of officer or auditor
s 199B — Insurance premiums for certain liabilities of director, secretary, other officer or auditor
s 199C — Certain indemnities, exemptions, payments and agreements not authorised and certain documents void
s 200AA — Meaning of managerial or executive office
s 200AB — Meaning of benefit
s 200A — When benefit given in connection with retirement from an office or position

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