Section 1232H — Corporations Act 2001: Annual financial and sustainability reporting to members of sub-funds

(1) Section 314 applies to a retail CCIV, in relation to each sub-fund of the CCIV, as if the requirement in subsection 314(1) were instead a requirement to report to members of the sub-fund for the year by providing either of the following in accordance with subsection 314(1AE): (a) all of the following reports: (i) the financial report, sustainability report and directors’ report relating to the sub-fund for the year; (ii) the auditor’s reports; (b) a concise report relating to the sub-fund for the year that complies with subsection 314(2). (2) Division 4 of Part 2M.3 applies in relation to a report relating to the sub-fund as if references in that Division to members were instead references to members of the sub-fund.