Section 345A — Corporations Act 2001: 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.