321
CurrentExemptions – criteria for exemptions for non-auditor members etc. (cf Corporations Act s 342AC)
Chapter 3Management and operation of co-operatives
Part 3.3Financial reports and audit
Division 14Exemptions and modifications
321 Exemptions – criteria for exemptions for non-auditor members etc. (cf Corporations Act s 342AC)
To grant an exemption under section 319 or 320, the Registrar must be satisfied that complying with the relevant requirements of the target provisions would:
(a)
make the financial report or other reports misleading; or
(b)
be inappropriate in the circumstances; or
(c)
impose unreasonable burdens.
This Act’s bill:Explanatory statement
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