Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 315

Deadline for reporting to members

Public companies and disclosing entities that are not registered schemes

  (1)   A public company, or a disclosing entity that is not a registered scheme, must report to members under section   314 by the earlier of:

  (a)   21 days before the next AGM after the end of the financial year; or

  (b)   4 months after the end of the financial year.

Note:   For the deadline for holding an AGM, see section   250N.

Small proprietary companies (shareholder direction under section   293)

  (2)   If a shareholder direction is given to a small proprietary company under section   293 after the end of the financial year, the company must report to members under section   314 by the later of:

  (a)   2 months after the date on which the direction is given; and

  (b)   4 months after the end of the financial year.

Registered schemes

  (3)   A registered scheme must report to members under section   314 within 3 months after the end of the financial year.

Note:   Section   1232J applies this subsection to retail CCIVs in relation to their sub - funds.

Registrable superannuation entities

  (3AA)   A registrable superannuation entity must report to members under section   314AA within 3 months after the end of the financial year.

Notified foreign passport funds

  (3A)   A notified foreign passport fund must report to Australian members of the fund under section   314A within 3 months after the end of the financial year for the fund.

Other proprietary companies

  (4)   A proprietary company that is not covered by subsection   (1) or (2) must report to members under section   314 within 4 months after the end of the financial year.


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