Western Australian Numbered Acts

CO-OPERATIVES ACT 2009 (NO. 24 OF 2009) - SECT 235

235 .         Annual report to be lodged with Registrar

        (1)         For the purposes of subsection (2) the required period is —

            (a)         28 days after the annual general meeting of the co-operative; or

            (b)         if the annual general meeting of the co-operative is not held within the period stated in section 190(3)(a), 28 days after the end of that period.

        (2)         A co-operative must lodge with the Registrar, within the required period in each year, an annual report containing the following —

            (a)         a notice in the form approved by the Registrar listing the secretary, the directors and the chief executive officers of the co-operative and of each subsidiary of the co-operative, as at the date that the annual report is lodged with the Registrar;

            (b)         if the co-operative is required under section 225 to prepare a financial report for its most recently ended financial year, a copy of the financial report;

            (c)         a copy of the financial statements of each subsidiary of the co-operative in relation to the most recently ended financial year of the subsidiary, or a copy of the consolidated financial statements for all subsidiaries of the co-operative in relation to the most recently ended financial year of the subsidiaries;

            (d)         a copy of any report by the auditors or directors of the co-operative or subsidiary —

                  (i)         prepared under section 225(2); or

                  (ii)         on a financial report referred to in paragraph (b) or a financial statement referred to in paragraph (c);

            (e)         other particulars prescribed by the regulations.

        Penalty: a fine of $2 000.