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s 244W

Deadline for reporting to members

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Part 10AFinancial reports and audit
Division 8Annual financial reporting to members

244W Deadline for reporting to members

(1)

A large co‑operative that is not a disclosing entity must report to members under section 244V within 5 months after the end of the financial year.

(2)

A large co‑operative that is a disclosing entity must report to members under section 244V on or before the earlier of —

(a)

the day that is 21 days before the next annual general meeting of the co‑operative; or

(b)

5 months after the end of the financial year.

Note for this subsection:

This is a civil penalty provision (see section 482A).

(3)

A small co‑operative that is required to report to members under section 244V must do so on or before the day that is 14 days before the next annual general meeting of the co‑operative.

[Section 244W inserted: No. 7 of 2016 s. 85.]

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