Section 315 — Corporations Act 2001: 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.