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.

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.