Companies

(1) A company must lodge an annual return with the ASIC by 31 January each year, unless ASIC and the company agree to a different lodgment date (see subsection (3)).

Responsible entities of registered schemes

(2) The responsible entity of a registered scheme must lodge an annual return for the scheme with ASIC. The return for a scheme must be lodged within 3 months after the end of the scheme's financial year unless ASIC and the responsible entity agree to a different lodgment date (see subsection (3)).

Agreed lodgment date

(3) ASIC and the company or ASIC and the responsible entity may agree to a different lodgment date. The agreement must be in writing and may cover 1 or more years. The annual return must be lodged by the agreed date.

Company's obligation to lodge some notices ceases on lodgment of annual return

(4) A company's obligation to lodge a notice under section 142, 146, 242 or 254X, ceases when:

(a)

the company lodges an annual return; and

(b)

the annual return sets out the information required by the notice.