{"id":"F2009L02631","name":"Corporations (Aboriginal and Torres Strait Islander) Determination 1/2009","slug":"corporations-aboriginal-and-torres-strait-islander-determination-1-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":79647,"registerId":"commonwealth-F2009L02631-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Corporations (Aboriginal and Torres Strait Islander) Determination 1/2009","content":"![](image.001.png)\n\nEXEMPTION FROM REPORTING REQUIREMENTS\n\nI, Anthony Beven, Registrar of Aboriginal and Torres Strait Islander Corporations make the following determination under section 353-10(1) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (the Act).\n\n1. This determination is the Corporations (Aboriginal and Torres Strait Islander) Determination 1 / 2009.\n\n2. This determination takes effect the first moment of the day next following the day when it is registered on the Federal Register of Legislative Instruments.\n\n3. An Aboriginal and Torres Strait Islander corporation reporting under division 330 of the Act, in respect of the financial year ending 30 June 2009 or a subsequent financial year, is exempt from paragraphs 330-5.01 (i), (j), (k), (l), (m) and (n) of the Corporations (Aboriginal and Torres Strait Islander) Regulations 2007 for that financial year.\n\nSigned: 26 June 2009.\n\n| Anthony Beven |     |\n| ------------- | --- |\n\nAnthony Beven\n\nRegistrar","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1124},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a targeted exemption instrument consistent with the Registrar's powers under section 353-10(1) of the Act. It does not expand beyond the standard scope of exempting specific reporting requirements."},"complexity_factors":["Only 3 operative sections","Single exemption with no exceptions or conditions","Limited to specific paragraphs (i)-(n) of one regulation","Clear temporal scope (2009 onwards)","No defined terms or interpretation clauses"],"plain_english_summary":"This determination gives specific Aboriginal and Torres Strait Islander corporations relief from certain financial reporting paperwork.\n\n**What it does**\nUnder the *Corporations (Aboriginal and Torres Strait Islander) Act 2006*, corporations registered under Division 330 normally have to include specific details in their annual financial reports (as set out in the regulations). This determination exempts them from providing the information required by **paragraphs 330-5.01(i) through (n)** of the regulations — essentially removing a chunk of mandatory disclosure requirements.\n\n**Who it affects**\nAny Aboriginal and Torres Strait Islander corporation that reports under Division 330 of the Act.\n\n**When it applies**\nFinancial years ending 30 June 2009 or any later financial year.\n\n**Why it matters**\nIt reduces the administrative burden on Indigenous corporations by allowing them to omit certain specific details from their financial reports, making compliance simpler."}},"importantCases":[],"_links":{"self":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009","history":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009/history","analysis":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009/analysis","conflicts":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009/conflicts","importantCases":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009/important-cases","documents":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-1-2009/documents"}}