Section 320 — Corporations Act 2001 (Cth)

Lodgment of half‑year reports with ASIC

(1) A disclosing entity that has to prepare or obtain a report for a half‑year under Division 2 must lodge the report with ASIC within 75 days after the end of the half‑year.

(2) An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

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.

Related sections

s 317 — Consideration of reports at AGM
s 318 — Additional reporting by debenture issuers
s 319 — Lodgment of annual reports with ASIC
s 321 — ASIC power to require lodgment
s 322 — Relodgment if financial reports, sustainability reports or directors’ reports amended after lodgment
s 323 — Directors and officers of controlled entity to give information

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