Corporations Act 2001
[ CCH Note: Ch 2N heading will be amended by No 69 of 2020, s 3, Sch 1 [ 633], by omitting " ASIC " , (effective 1 July 2026 or a day or days to be fixed by Proclamation).]
The review date for a company is: (a) either:
(i) if the company became registered as a company after the commencement of this Act - the anniversary of the company ' s registration as a company under this Act; or
(b) if a choice of a different date has effect under section 345C - that different date.
(ii) otherwise - the date of the company ' s incorporation or registration as a company, as recorded in a register maintained by ASIC under section 1274 ; or
[ CCH Note: S 345A(1) will be amended by No 69 of 2020, s 3, Sch 1[634], by substituting " under section 118 " for " in a register maintained by ASIC under section 1274 " in para (a)(ii) (effective 1 July 2026 or a day or days to be fixed by Proclamation).]
345A(1A)
If: (a) a company was incorporated as a company or became registered as a company before the commencement of this Act; and (b) there is no date of incorporation of the company as a company or registration of the company as a company recorded in a register maintained by ASIC under section 1274 ; and (c) paragraph (1)(b) does not apply to the company;
the review date for the company is the date determined by ASIC and notified to the company.
[ CCH Note: S 345A(1A) will be amended by No 69 of 2020, s 3, Sch 1[635] and [ 636], by substituting " under section 118 " for " in a register maintained by ASIC under section 1274 " in para (b) and " determined by the Registrar " for " determined by ASIC " , (effective 1 July 2026 or a day or days to be fixed by Proclamation).]
345A(1B)
If, apart from this subsection, the review date for a company would be February 29, the review date for the company is February 28.
345A(2)
The review date for a registered scheme is: (a) the anniversary of the scheme ' s registration as a registered scheme; or (b) if a choice of a different date has effect under section 345C - that different date.
345A(3)
The review date for a notified foreign passport fund is: (a) the anniversary of the day on which the fund first became a notified foreign passport fund; or (b) if a choice of a different date has effect under section 345C - that different date.
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