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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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