(1) A company, registered scheme or disclosing entity that has to prepare or obtain a report for a financial year under Division 1 must lodge the report with ASIC. This obligation extends to a concise report sent to members under section 314. (2) Subsection (1) does not apply to a small proprietary company that prepares a report in response to a shareholder direction under section 293 or an ASIC direction under section 294. (3) The time for lodgment is:

(a)

within 3 months after the end of the financial year for a disclosing entity or registered scheme; and

(b)

within 4 months after the end of the financial year for anyone else.

(5) A company that has the benefit of subsection (4) must lodge with ASIC notice of any of the following events:

(a)

the resignation or retirement of the company's auditor;

(b)

the appointment of a new auditor (including details of the new auditor).