{"id":"F2009L02632","name":"Corporations (Aboriginal and Torres Strait Islander) Determination 2/2009","slug":"corporations-aboriginal-and-torres-strait-islander-determination-2-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":79650,"registerId":"commonwealth-F2009L02632-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Corporations (Aboriginal and Torres Strait Islander)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 2/2009","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 2 / 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  \nsubdivision 333-B of the Corporations (Aboriginal and Torres Strait Islander) Regulations 2007 (the Regulations), in respect of the financial year ending 30 June 2009 or a subsequent financial year, is exempt from the requirements to:\n\n(a) prepare a directors’ report in subregulation 333-16.01(3) and regulation 333-16.03 of the Regulations for the financial year; and\n\n(b) lodge a directors’ report under section 348-1 of the Act for the 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":1046},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination performs exactly the function authorised by section 353-10(1) of the Act—granting exemptions from reporting requirements to eligible corporations. It has not expanded beyond this specific statutory purpose."},"complexity_factors":["Only 3 operative provisions (short instrument)","Single, unambiguous exemption with straightforward temporal and categorical conditions","Minimal cross-referencing (only 3 external legislative provisions cited)","No nested exceptions, conditional logic, or interpretative provisions"],"plain_english_summary":"This determination gives certain Aboriginal and Torres Strait Islander corporations a break from red tape. **What it does:** It exempts corporations reporting under subdivision 333-B of the Regulations from having to prepare and lodge a *directors' report* for financial years ending 30 June 2009 or later. **What's a directors' report?** Normally, company directors must write a document explaining how the business performed, its strategy, and future prospects. This exemption removes that specific paperwork requirement. **Who benefits:** Indigenous corporations that meet the subdivision 333-B reporting criteria (generally covering financial reporting obligations). **Why it matters:** It reduces administrative burden and compliance costs for these corporations by removing a mandatory reporting step."}},"importantCases":[],"_links":{"self":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009","history":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009/history","analysis":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009/analysis","conflicts":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009/conflicts","importantCases":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009/important-cases","documents":"/api/acts/corporations-aboriginal-and-torres-strait-islander-determination-2-2009/documents"}}