"Corporations Act 2001 s 302 half-year reports for disclosing entities"
Corporations Act 2001 (Cth) s 302 requires a disclosing entity to prepare a financial report and directors report for each half-year, have the financial report audited or reviewed under Division 3, and obtain an auditor report.
This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.
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Answer
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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 302 requires a disclosing entity to prepare a financial report and directors report for each half-year, have the financial report audited or reviewed in accordance with Division 3, and obtain an auditor report. It also sets a lodgment rule for ASIC: if the entity is still a disclosing entity when lodgment is due, reports are lodged under s 320; otherwise they must be lodged under s 302 within 75 days after the half-year end.
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