Commonwealth Numbered Regulations

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CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) REGULATIONS 2017 (F2017L01311) - REG 25

Application of Subdivision

                   This Subdivision applies to an Aboriginal and Torres Strait Islander corporation for a financial year if, on 30 June of the financial year:

                     (a)  both of the following apply:

                              (i)  the corporation is registered under the Act as a small corporation;

                             (ii)  the consolidated gross operating income of the corporation and the entities it controls (if any) is more than $100,000 but less than $5,000,000 for the financial year; or

                     (b)  both of the following apply:

                              (i)  the corporation is registered under the Act as a medium corporation;

                             (ii)  the consolidated gross operating income of the corporation and the entities it controls (if any) is less than $5,000,000 for the financial year.



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