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Co-operatives National Law Application Act 2013
289Lodgment of annual reports by large co-operatives with Registrar (cf Corporations Act s 319)
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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.
(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.