Lodgment of half-year reports with ASIC

Offence title:

Lodgment of half-year reports with ASIC

Act:

320 Corporations Act

Offence:

A disclosing entity [as defined in s. 111AC] that has to prepare or obtain a report for a half-year under Division 2 must lodge the report with ASIC within 75 days after the end of the half-year.

Penalty:

120 penalty units.

Summary/Indictable/mixed:

Summary

Jurisdiction:

Local Court

How committed:

A disclosing entity [as defined] fails to lodge the necessary reports within 75 days of the end of half-year.