This legislation has been repealed.
(1) A cooperative must file with the registrar within the required period in each year an annual report containing each of the following:
(a) a list stating the secretary, directors and the principal executive officers of the cooperative and each of its subsidiaries, as at the date the annual report is filed with the registrar;
(b) if the cooperative is required under the provisions of the Corporations Act
applied by section 240 (the applied provisions ) to prepare financial statements for its most recently ended financial year—a copy of the financial statements;
(c) a copy of the financial statements of each subsidiary of the cooperative for the most recently ended financial year;
(d) a copy of any report by the auditor of the cooperative or subsidiary—
(i) prepared under the applied provisions in relation to the cooperative or subsidiary; or
(ii) on any financial statements mentioned in paragraph (b) or (c);
(e) any particulars prescribed by regulation.
Maximum penalty: 20 penalty units.
Note If a form is approved under s 466 for a list, the form must be used.
(2) In subsection (1):
"required period", for a year, means—
(a) if the annual general meeting of the cooperative is not held within 5 months after the relevant financial year of the cooperative—28 days after the end of that period; or
(b) in any other case—28 days after the day of the annual general meeting of the cooperative.