CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 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.

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.

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.

315(5)  


For the purposes of this section, a company, registered scheme or disclosing entity that reports in accordance with subsection 314(1AA) is taken to report at the time that the company, scheme or entity has fully complied with the requirements of that subsection.

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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.