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1997 No. 102 CORPORATIONS REGULATIONS (AMENDMENT) - REG 2
2. Regulation 3.6.02 (Financial statements: prescribed requirements under subsection 297 (1) of the Corporations Law)
2.1 Paragraph 3.6.02 (2) (a): Omit the paragraph, substitute:
"(aa) in relation to a financial year commencing on or after 1 January 1991
and ending on or after the date of commencement of this paragraph but before
30 June 1997:
(i) in applicable accounting standards; or
(ii) in Schedule 5; or
(a) in relation to a financial year commencing on or after 1 January 1991
and ending before the date of commencement of this paragraph - in
Schedule 5; or".
2.2 Subregulation 3.6.02 (3): Omit "paragraph (2) (c)", substitute "paragraph
(2) (aa) or (c)". [NOTE: The following note should be inserted after
regulation 3.6.02:
"[NOTE: As to financial statements in relation to financial years ending on or
after 30 June 1997, see section 298 of the Corporations Law.]".]
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