THE CORPORATIONS LAW
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82 The Corporations Law is as follows:...
CHAPTER 2M - FINANCIAL REPORTS AND AUDIT
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Hide history notePART 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.
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