Commonwealth Consolidated Acts Commonwealth Consolidated ActsPublic 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.
(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.
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.
(6) For the purposes of this section, a notified foreign passport fund that reports in accordance with subsection 314A(2) is taken to report at the time the fund has fully complied with the requirements of that subsection.