Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 4 - Annual financial reporting to members  

Note: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .

SECTION 315   DEADLINE FOR REPORTING TO MEMBERS   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(Repealed by No 9 of 2022, s 3, Sch 2[35] (effective 1 April 2022).)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)    

For the purposes of this section, a notified foreign passport fund that reports in accordance with subsection 314A(2) is taken to report at the time the fund has fully complied with the requirements of that subsection.