Corporations Act 2001
View history note
Hide history noteThe fees imposed under the Corporations (Fees) Act 2001 are payable to the Commonwealth.
1351(2)
Review fees (which are imposed by the Corporations (Review Fees) Act 2003 ) are payable to the Commonwealth.
1351(3)
The date on which a review fee becomes due and payable is worked out under this table.
| Due date for review fees | ||
| Item | For a review fee imposed on... | The due date is... |
| 1 | a company | 2 months after the review date to which the fee relates |
| 2 | a registered scheme | 2 months after the review date to which the fee relates |
| 2A | a notified foreign passport fund | 2 months after the review date to which the fee relates |
| 3 | a registered Australian body | the date prescribed by the regulations |
| 4 | a natural person registered as an auditor under Part 9.2 | the date prescribed by the regulations |
| 5 | (Repealed) | |
| 6 | a person holding an Australian financial services licence under Part 7.6 | the date prescribed by the regulations |
1351(4)
However, a review fee is not payable to the Commonwealth by a company in relation to a review date in a year if: (a) both of the following apply:
(i) ASIC has given notice of the proposed deregistration of the company in accordance with paragraph 601AA(4)(c) , and published notice of the proposed deregistration of the company in accordance with paragraph 601AA(4)(d) ;
(b) in the case of a company, a registered scheme, a notified foreign passport fund or a registered Australian body - the company, scheme, fund or body has, in a previous year, paid the fee in respect of the review date for that year in accordance with regulations made under the Corporations (Review Fees) Act 2003 for the purposes of this section.
(ii) the review date for that year falls in the 2 month period before or after the publication of the notice published in accordance with paragraph 601AA(4)(d) ; or
[ CCH Note: S 1351(4) will be amended by No 69 of 2020, s 3, Sch 1[1281], by substituting " the Registrar " for " ASIC " in para (a)(i) (effective 1 July 2026 or a day or days to be fixed by Proclamation).]
Note: Subsection (4) applies in relation to CCIVs with modifications: see section 1242G .
[ CCH Note: The next section is s 1354.]
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
