s 244ZD
In forceLodgment of half‑year reports with Registrar
Part 10AFinancial reports and audit
Division 9Lodging reports and returns with Registrar
244ZD Lodgment of half‑year reports with Registrar
(1)
A co‑operative that has to prepare or obtain a report for a half‑year under Division 6 must lodge the report with the Registrar within 75 days after the end of the half‑year.
Penalty for this subsection: a fine of $2 500.
(2)
Despite The Criminal Code section 23B(2), it is immaterial for the purposes of subsection (1) that any event occurred by accident.
[Section 244ZD inserted: No. 7 of 2016 s. 85.]
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