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1991 No. 281 CORPORATIONS REGULATIONS (AMENDMENT) - REG 4
4. Regulation 3.6.02 (Financial statements: prescribed requirements under subsection 297 (1) of the Corporations Law)
4.1 Omit the regulation, substitute:
Financial statements: prescribed requirements under subsection 297 (1) of the
Corporations Law
"3.6.02. (1) In this regulation, 'Schedule 7' means Schedule 7 to the
Companies Regulations in force under the Companies Act 1981.
"(2) For the purposes of subsection 297 (1) of the Corporations Law, the
prescribed requirements are set out:
(a) in relation to a financial year commencing on or after 1 January
1991-in Schedule 5; or
(b) in relation to a financial year ending before 1 January 1991-in
Schedule 7; or
(c) in relation to a financial year commencing before 1 January 1991 and
ending after that day:
(i) in Schedule 5; or
(ii) in Schedule 7.
"(3) A company to which paragraph (2) (c) applies must state in the financial
statements the reporting option it has used.".
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