---
title: "Count the time to lodge the annual and half-year reports"
url: "https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports"
type: "task"
site: "AI Law Framework"
id: "A4-MO20261022-12"
practice_area: "Capital Markets & Securities — ECM/DCM and Disclosure"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Count the time to lodge the annual and half-year reports

> 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.…

Canonical page: https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Capital Markets & Securities — ECM/DCM and Disclosure](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Use the three-month, four-month or 75-day period the opened section states for that entity.

- What the AI does: 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 does: The lawyer decides which clock applies, including any exception for a small proprietary company or a small company limited by guarantee, and authorises lodgement.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. 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.
2. 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.
3. 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.
4. 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.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.
- The regulations that may prescribe how a registrable superannuation entity lodges were not opened.
- The consolidated sections were opened. The numbered Act of 2001 was not used.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/count-the-time-to-lodge-the-annual-and-half-year-reports/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*