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Co-operatives (Adoption of National Law) Act 2012
293Lodgment by small co-operatives of annual returns with Registrar
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293 Lodgment by small co-operatives of annual returns with Registrar
293 Lodgment by small co-operatives of annual returns with Registrar
(1) A small co-operative must lodge an annual return with the Registrar for each financial year.
Maximum penalty—$1,000.
(2) An offence based on subsection (1) is an offence of strict liability.
(3) The contents of an annual return are to be as prescribed by the National Regulations.
(4) The time for lodgment is within 5 months after the end of the financial year.