289Lodgment of annual reports by large co-operatives with Registrar

#### 289 Lodgment of annual reports by large co-operatives with Registrar 289 Lodgment of annual reports by large co-operatives with Registrar (cf Corporations Act s 319) > > (1) A large co-operative that has to prepare or obtain a report for a financial year under Divisions 3–5 must lodge the report with the Registrar. This obligation extends to a concise report provided to members under section 284. > > > > Maximum penalty—$2,500. > > > (2) An offence based on subsection (1) is an offence of strict liability. > > > (3) The time for lodgment is— > > > > > (a) within 3 months after the end of the financial year for a co-operative that is a disclosing entity within the meaning of the Corporations Act; and > > > > > (b) within 5 months after the end of the financial year for any other co-operative.