Note: Item number refers to Sch 2 of the Corporations (Fees) Regulations 2001.
What do you want to do?
|
Use form
|
From 1 July 2024
|
Notes
|
Schedule 2 Item Number
|
Apply to change annual review date by a company, the responsible entity or a registered scheme or the operator of a notified passport fund to which item 4 does not apply
|
488
|
$49
|
-
|
Item 3
|
Apply to change annual review date by one or more companies having the same ultimate holding company, director or company, the responsible entity of one or more registered schemes or the operator of one or more notified foreign passport funds |
488
|
For fewer than 10 companies, registered schemes or notified foreign passport funds - $49 for each company, scheme or fund
For at least 10 companies, registered schemes or notified foreign passport funds - $485 per application
|
-
|
Item 4 |
Change company details in response to a company statement
|
484
|
No fee |
Late review fee applies if received more than 28 days after date of issue of company statement.
Note – if change is also outside 28 day lodging period for notifying a change a late lodgement fee will also apply.
|
- |
Change scheme details in response to a scheme statement
|
491
|
No fee |
Late review fee applies if received more than 28 days after date of issue of scheme statement
|
|
Annual review fees
For most companies and schemes, their annual review date is the anniversary of their date of registration or incorporation.
Note: Item numbers refer to Sch 1 Pt 1 of the Corporations (Review Fees) Regulations 2003. There are no forms prescribed.
What are you registered as?
|
From 1 July 2024
|
Notes
|
Schedule 1 Part 1 Item number
|
A public company (except a special purpose company or a small transferring financial institution)
|
$1,492
|
Late payment fee applies if not paid within 2 months after review date
|
Item 101
|
A proprietary company (except a special purpose company)
|
$321
|
Late payment fee applies if not paid within 2 months after review date
|
Item 102
|
A special purpose company (proprietary)*
|
$65
|
Late payment fee applies if not paid within 2 months after review date
|
Item 103
|
A special purpose company (public)*
|
$61
|
Late payment fee applies if not paid within 2 months after review date
|
Item 103
|
A registered scheme or notified foreign passport
|
$1,492
|
Late payment fee applies if not paid within 2 months after review date
|
Item 104
|
A small transferring financial institution (except a special purpose company)
|
$298
|
Late payment fee applies if not paid within 2 months after review date
|
Item 106
|
A registered scheme that is being wound up
|
No fee
|
- |
Item 105
|
A company in liquidation
|
No fee
|
- |
Item 107
|
A registered entity under the Australian Charities and Not-for-profits Commission Act 2012
|
No fee
|
- |
Item 108
|
Upfront annual review fees
A company or registered scheme may elect to pay the fee specified above as an upfront or advance payment for fees in relation to review dates for a period of 10 years.
Note: Item numbers refer to Sch 1 Pt 1A of the Corporations (Review Fees) Regulations 2003. There are no forms prescribed. No late fees apply.
What are you registered as?
|
From 1 July 2024
|
Notes
|
Sch 1 Part 1A Item number
|
A public company (except a special purpose company or a small transferring financial institution)
|
$10,000
|
Maximum fee amount reached |
Item 101
|
A proprietary company (except a special purpose company)
|
$2,381
|
|
Item 102
|
A special purpose company (proprietary) *
|
$452
|
See note below
|
Item 103
|
A special purpose company (public)*
|
$446
|
See note below
|
Item 103
|
A registered scheme or notified foreign passport fund
|
$10,000
|
Maximum fee amount reached |
Item 104
|
* A special purpose company is defined in Regulation 3 of the Corporations (Review Fees) Regulations 2003 as:
(a) a company holding a licence that is continued in force by section 151 of the Act and allows the company to omit ‘Limited’ from its name; or
(b) in the case of a company limited by guarantee, or by both shares and guarantee, that was registered immediately before the commencement of this paragraph — if the constitution of the company states that the company:
(i) is formed for the purpose of providing recreation or amusement or promoting commerce, industry, art, science, religion, charity, patriotism, pension or superannuation schemes or any other object useful to the community; and
(ii) applies its profits (if any) or other income in promoting its purpose; and
(iii) prohibits the distribution of its income or property to its members; or
(c) a company that, under subsection 150 (1) of the Act, is registered without ‘Limited’ in its name; or
(d) a company the constitution of which:
(i) requires the company to pursue charitable purposes only and to apply its income in promoting those purposes; and
(ii) prohibits the company making distributions to its members and paying fees to its directors; and
(iii) requires its directors to approve all other payments the company makes to them; or
(e) a proprietary company, if:
(i) the company is the proprietor of land on which a building divided into separate residential areas and areas for common use is erected; and
(ii) the members of the company are entitled, because of the shares they hold in the company, to the exclusive occupation of 1 or more of the residential areas and to the use of the common areas; and
(iii) the company only operates to facilitate and enforce the rights of company members in relation to the exclusive occupation of the residential areas and to maintain the common areas; or
(f) a company, other than a company mentioned in paragraph (a), (b), (c), (d) or (e), if:
(i) the constitution of the company prohibits distribution of the company’s income or property to its members; and
(ii) the sole purpose of the company is to act as the trustee of a regulated superannuation fund within the meaning of section 19 of the Superannuation Industry (Supervision) Act 1993.
Late fees for annual review
Note: These fees are payable in addition to any prescribed fee.
Late payment fee
Annual review fees must be paid within 2 months after review date (except upfront fees).
Item numbers refer to Sch 1 Pt 2 of the Corporations (Review Fees) Regulations 2003.
Fee |
From 1 July 2024
|
Notes
|
Schedule 1 Part 2 Item number
|
If payment is received within 1 month after due date
|
$96
|
- |
Item 201
|
If payment is received more than 1 month after due date
|
$401
|
- |
Item 202
|
Late lodgement fee
Documents notifying changes must be lodged within the time prescribed for notifying that change.
Item numbers refer to Sch 2 of the Corporations (Fees) Regulations 2001.
Fee |
From 1 July 2024
|
Notes
|
Sch 2 Item number
|
If document is received within 1 month after the prescribed time
|
$96
|
- |
Item 14(a)
|
If document is received more than 1 month after the prescribed time
|
$401
|
- |
Item 14(b)
|
Late review fee
Changes to information in annual statement must be notified within 28 days after issue date of statement.
Item numbers refer to Sch 1 Part 2 of the Corporations (Review Fees) Regulations 2003.
Fee |
From 1 July 2024 |
Notes |
Schedule 2 Item number
|
If document is received within 1 month after the prescribed time |
$96
|
- |
Item 14(a) |
If document is received more than 1 month after the prescribed time |
$401
|
- |
Item 14(b) |
Note: A document can be charged both a late lodgement fee and a late review fee.