Lodgement of financial statements

Heading: inserted, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

461H Lodgement of financial statements

(1)

Every FMC reporting entity must ensure that, within 4 months after the balance date of the entity, copies of the financial statements or group financial statements that are required to be prepared under any of sections 460, 461, and 461B, together with a copy of the auditor’s report on those statements, are delivered to the Registrar for lodgement.

(1A)

Every manager of a registered scheme must ensure that, within 4 months after the balance date of the scheme, copies of the financial statements that are required to be prepared under section 461A, together with a copy of the auditor’s report on those statements, are delivered to the Registrar for lodgement.

(2)

An FMC reporting entity that contravenes this section commits an offence and is liable on conviction to a fine not exceeding $50,000.

(3)

The offence in this section is an infringement offence (see subpart 5 of Part 8).

Compare: 1993 No 106 s 18(1)–(2)

Section 461H: inserted, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Section 461H(1): amended, on 9 August 2017, by section 81(1) of the Regulatory Systems (Commercial Matters) Amendment Act 2017 (2017 No 12).

Section 461H(1A): inserted, on 9 August 2017, by section 81(2) of the Regulatory Systems (Commercial Matters) Amendment Act 2017 (2017 No 12).