Deadline for reporting to members
Public companies and disclosing entities that are not registered schemes (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) (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 (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 (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 (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 (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.
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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