institutionalproposed

"Corporations Act 2001 s 319 annual reports lodged with ASIC"

Canonical Claim

Corporations Act 2001 (Cth) s 319 requires annual reports prepared or obtained under Division 1 to be lodged with ASIC, with 3-month or 4-month lodgment deadlines.

Jurisdiction-Scoped Fact
Jurisdiction: CTH
Authority: Federal Register of Legislation
Source: Corporations Act 2001 (Cth) s 319

This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.

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Document Sections

Answer

sec:answer-45401211

Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 319 requires a company, registered scheme, registrable superannuation entity, or disclosing entity that has to prepare or obtain a financial-year report under Division 1 to lodge it with ASIC. For a company, registered scheme, or disclosing entity, this extends to a concise report provided to members under s 314. A notified foreign passport fund must lodge its home-economy Passport Rules report and related auditor reports. Lodgment is within 3 months after year end for a disclosing entity, registered scheme, registrable superannuation entity, or notified foreign passport fund, and within 4 months after year end for anyone else, subject to specified exceptions. Offences based on the main lodgment obligations are strict liability.

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pact.topic.proposedcodex-dogfood-legislation-2026-05-01-corps-319-annual-report-lodgment-asic8:29:51 PM