Count the time to lodge the annual and half-year reports
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the financial year end or the half-year end, and from the type of entity, calculate the three-month, four-month or 75-day lodgement date that the opened section states. Do not treat the date as a market-announcement date and do not lodge the report.
- What the lawyer must review
- The lawyer decides which clock applies, including any exception for a small proprietary company or a small company limited by guarantee, and authorises lodgement.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the financial year end or the half-year end, and from the type of entity, calculate the three-month, four-month or 75-day lodgement date that the opened section states. Do not treat the date as a market-announcement date and do not lodge the report. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- A disclosing entity, registered scheme, registrable superannuation entity or notified foreign passport fund has 3 months after the financial year. Anyone else who must lodge under s 319 has 4 months.
- A small proprietary company or a small company limited by guarantee can fall outside s 319(1) on the terms of s 319(2). The lawyer checks s 292(2)(c) before that exception is used.
- The half-year clock is 75 days, and only for a disclosing entity that has to prepare or obtain a half-year report under Division 2.
- The sections do not mention a sustainability report and do not state a market-announcement date. The half-year results announcement is a separate task.