Fees are payable to the Commonwealth
(1) The fees imposed under the Corporations (Fees) Act 2001 are payable to the Commonwealth. (2) Review fees (which are imposed by the Corporations (Review Fees) Act 2003) are payable to the Commonwealth. (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 6 a person holding an Australian financial services licence under Part 7.6 the date prescribed by the regulations (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); (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 (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. Note: Subsection (4) applies in relation to CCIVs with modifications: see section 1242G.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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