289Lodgment of annual reports by large co-operatives with

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