Half‑year directors’ report
(1) The directors of the disclosing entity must prepare a directors’ report for each half‑year that consists of: (a) a review of the entity’s operations during the half‑year and the results of those operations; and (b) 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. Note: This subsection applies to sub‑funds of retail CCIVs in a modified form: see subsection 1232F(6). (1A) The directors’ report must include a copy of the auditor’s declaration under section 307C in relation to the audit or review for the half‑year. (2) If the financial report for a half‑year includes additional information under paragraph 303(3)(c) (information included to give true and fair view of financial position and performance), the directors’ report for the half‑year must also: (a) set out the directors’ reasons for forming the opinion that the inclusion of that additional information was necessary to give the true and fair view required by section 305; and (b) specify where that information can be found in the financial report. (3) The report must: (a) be made in accordance with a resolution of the directors; and (b) specify the date on which the report is made; and (c) be signed by a director. Note: Section 1228 deals with directors’ resolutions for CCIVs.
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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