Section 422A — Corporations Act 2001: Annual return by controller

(1) This section applies if a person is the controller of property of a corporation during all or part of a control return year for the controller for the corporation. (2) However, this section does not apply if: (a) the control of the property ends during the control return year; and (b) the person is the controller of the property when the control of the property ends. Note: If a person is the controller of property of the corporation when the control of the property ends, the person must instead lodge a return under section 422B. (3) The person must lodge a return in relation to the control of the property of the corporation. (4) The return must: (a) be in the approved form; and (b) be lodged with ASIC within 3 months after the end of the control return year. Note: Fees for lodging documents and late lodgement fees may be imposed under the Corporations (Fees) Act 2001. (5) Each of the following is a control return year for a controller for a corporation: (a) the period of 12 months beginning on the day on which the person first began to be a controller of the property of the corporation; (b) each subsequent period of 12 months.