Directors and officers of controlled entity to give information
(1) If a company, registered scheme, registrable superannuation entity or disclosing entity has to prepare consolidated financial statements or has to prepare climate statements, a director or officer of a controlled entity must give the company, registered scheme, registrable superannuation entity or disclosing entity all information requested that is necessary to prepare the consolidated financial statements and the notes to those statements or to prepare the climate statements. (2) An offence based on subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code.
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.
BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.
Try BriefBridge free