Lodgment of annual reports with ASIC
(1) A company, registered scheme, registrable superannuation entity or disclosing entity that has to prepare or obtain a report for a financial year under Division 1 must lodge the report with ASIC. In the case of a company, registered scheme or disclosing entity, this obligation extends to a concise report provided to members under section 314. (1AA) A notified foreign passport fund must lodge each of the following with ASIC for each financial year for the fund: (a) a copy of a report for the fund for the year, prepared in accordance with the financial reporting requirements applying to the fund under the Passport Rules for the home economy for the fund; (b) a copy of each auditor’s report that relates to the report mentioned in paragraph (a). (1A) An offence based on subsection (1) or (1AA) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code. (2) Subsection (1) does not apply to: (a) a small proprietary company that prepares a report in response to: (i) a shareholder direction under section 293; or (ii) an ASIC direction under section 294; if paragraph 292(2)(c) (about having CSF shareholders) does not also apply to the company for the financial year; and (b) a small company limited by guarantee that prepares a report in response to a member direction under section 294A or an ASIC direction under section 294B. (3) The time for lodgment is: (a) within 3 months after the end of the financial year for a disclosing entity, registered scheme, registrable superannuation entity or notified foreign passport fund; and (b) within 4 months after the end of the financial year for anyone else. Registrable superannuation entities (4) The regulations may require that the lodgment of a report by a registrable superannuation entity under subsection (1) must be in a prescribed manner. (5) A manner prescribed for the purposes of subsection (4) may involve electronic communication. (6) Subsection (5) does not limit subsection (4). (7) Section 352 does not apply to the lodgment of a report if regulations are in force under subsection (4) of this section in relation to the lodgment of the report.
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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