Section 314AA — Corporations Act 2001: Annual financial reporting by registrable superannuation entities to members

(1) A registrable superannuation entity must report to members for a financial year by providing all of the following reports: (a) the financial report for the year; (aa) if the registrable superannuation entity is required to prepare a sustainability report for the year—the sustainability report; (b) the directors’ report for the year (see sections 298, 299 and 300C); (c) the auditor’s report on the financial report; (d) the auditor’s report on the sustainability report. (2) A registrable superannuation entity must provide the reports for a financial year by making a copy of the reports publicly available on the entity’s website on and after the day on which the reports are lodged with ASIC under section 319. (3) An offence based on subsection (1) is an offence of strict liability.