THE CORPORATIONS LAW

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.3 - FINANCIAL REPORTING

Division 4 - Annual financial reporting to members

SECTION 315   DEADLINE FOR REPORTING TO MEMBERS  

315(1)  Public companies and disclosing entities that are not registered schemes.  

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.

315(2)  Small proprietary companies (shareholder direction under section 293).  

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.

315(3)  Registered schemes.  

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

315(4)  Other proprietary companies.  

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.