Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 297

297. (1) A company's directors shall ensure that the company's financial
statements for a financial year comply with such of the prescribed
requirements as are relevant to the financial statements.

(2) Where a company's financial statements for a financial year, as prepared
in accordance with subsection (1), would not otherwise give a true and fair
view of the matters with which this Division requires them to deal, the
directors shall add such information and explanations as will give a true and
fair view of those matters.