Corporations Act 2001
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Hide history noteNote: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .
Public companies and disclosing entities that are not registered schemes
315(1)
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 .
Small proprietary companies (shareholder direction under section 293)
315(2)
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.
Registered schemes
315(3)
A registered scheme must report to members under section 314 within 3 months after the end of the financial year.
Note: Section 1232J applies this subsection to retail CCIVs in relation to their sub-funds.
Registrable superannuation entities
315(3AA)
A registrable superannuation entity must report to members under section 314AA within 3 months after the end of the financial year.
Notified foreign passport funds
315(3A)
A notified foreign passport fund must report to Australian members of the fund under section 314A within 3 months after the end of the financial year for the fund.
Other proprietary companies
315(4)
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.
315(5)
(Repealed by No 9 of 2022, s 3, Sch 2[35] (effective 1 April 2022).)
315(6)
(Repealed by No 69 of 2023, s 3, Sch 1[30] (effective 15 September 2023).)
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