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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 319
Lodgment of annual reports with ASIC
(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:
- within 3 months after the end of the
financial year for a disclosing entity or registered scheme; and
- 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:
- the resignation or retirement of
the company's auditor;
- the appointment of a new auditor (including details of the new auditor).
The notice must be lodged within 14 days after the resignation, retirement or
(6) For the purposes of paragraph (4)(d), the deadline for reporting to
- for a financial year ending after 1 July 1998the
deadline for reporting to members under section 315; and
- for an earlier financial yearthe deadline for that year within the
meaning of the old Corporations Law for a State or Territory in this
jurisdiction as in force immediately before 1 July 1998.
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