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Co-operatives (Adoption of National Law) Act 2012
321Exemptions—criteria for exemptions for non-auditor members etc
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#### 321 Exemptions—criteria for exemptions for non-auditor members etc
321 Exemptions—criteria for exemptions for non-auditor members etc
(cf Corporations Act s 342AC)
> To grant an exemption under section 319 or 320, the Registrar must be satisfied that complying with the relevant requirements of the target provisions would—
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> > (a) make the financial report or other reports misleading; or
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> > (b) be inappropriate in the circumstances; or
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> > (c) impose unreasonable burdens.