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Section 1068 of the Corporations Act 2006 offers the Registrar of Firms the flexibility to impose requirements as to the shape, authorisation, authentication and method of supply of documents (for example, annual accounts and reviews and the annual return) required to be filed with the Registrar under any enactment. This means the Registrar is ready to make guidelines about, for example, the size and high quality of paper for use with a view to facilitate the scanning of documents submitted. The detailed requirements may be obtained from the Companies Home web site and should be consulted to make sure compliance. Failure to comply with the requirements will mean the doc being rejected and consequently could render the company liable to civil penalties and its administrators and officers liable to fines and prosecution for late submitting.
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