Corporations Act 2001

A public company, or a disclosing entity that is not a registered scheme, must report to members under section 314 by the earlier of:

21 days before the next AGM after the end of the financial year; or

4 months after the end of the financial year.

For the deadline for holding an AGM, see section 250N.

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:

2 months after the date on which the direction is given; and

4 months after the end of the financial year.

A registered scheme must report to members under section 314 within 3 months after the end of the financial year.

Section 1232J applies this subsection to retail CCIVs in relation to their sub‑funds.

A registrable superannuation entity must report to members under section 314AA within 3 months after the end of the financial year.

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.

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.