Business Trusts Act 2004 · 2020 Revised Edition · Part 9 · Management and Administration
74. Annual returns and information
Feedback & supportThe trustee‑manager of a registered business trust must lodge with the Authority, within one month after the annual general meeting of the unitholders of the registered business trust, a return containing such statements and particulars as may be prescribed by the Authority.
trustee‑manager
“trustee‑manager”, in relation to a registered business trust, includes a replacement trustee‑manager and temporary trustee‑manager;
Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.
registered business trust
“registered business trust” means a business trust that is registered by the Authority under section 4(1);