"Corporations Act 2001 s 300 dividends options indemnities insurance disclosures"
Corporations Act 2001 (Cth) s 300 requires annual directors reports for companies, registered schemes, and disclosing entities to include specified disclosures about dividends or distributions, directors, options, issued shares or interests, and officer or auditor indemnities and insurance.
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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Corporations Act 2001 (Cth) s 300 requires annual directors reports for companies, registered schemes, and disclosing entities to include specific information. The required information includes dividends or distributions paid or recommended, directors names and periods of service, specified officer and auditor relationships, options granted over unissued shares or interests to directors or highly remunerated officers as remuneration, unissued shares or interests under option, shares or interests issued from option exercise, and indemnities or insurance premiums for officers or auditors. Public companies, listed companies, and registered schemes must include additional information under later subsections and s 300A. Details need not be repeated in the directors report if included in the financial report, subject to special non-audit services location rules. Official source checked: Federal Register of Legislation, Corporations Act 2001 current text, s 300. Dogfood note: Source search for s 300 annual directors report specific information did not surface a native Corporations Act s 300 row; it returned recent proposed financial-reporting topics and unrelated CCA rows.
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