Meaning of review date
(1) The review date for a company is: (a) either: (i) if the company became registered as a company after the commencement of this Act—the anniversary of the company’s registration as a company under this Act; or (ii) otherwise—the date of the company’s incorporation or registration as a company, as recorded in a register maintained by ASIC under section 1274; or (b) if a choice of a different date has effect under section 345C—that different date. (1A) If: (a) a company was incorporated as a company or became registered as a company before the commencement of this Act; and (b) there is no date of incorporation of the company as a company or registration of the company as a company recorded in a register maintained by ASIC under section 1274; and (c) paragraph (1)(b) does not apply to the company; the review date for the company is the date determined by ASIC and notified to the company. (1B) If, apart from this subsection, the review date for a company would be February 29, the review date for the company is February 28. (2) The review date for a registered scheme is: (a) the anniversary of the scheme’s registration as a registered scheme; or (b) if a choice of a different date has effect under section 345C—that different date. (3) The review date for a notified foreign passport fund is: (a) the anniversary of the day on which the fund first became a notified foreign passport fund; or (b) if a choice of a different date has effect under section 345C—that different date.
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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