388 Copy of financial statements and reports
|Description||Copy of financial statements and reports|
|Purpose||Public, large proprietary, small proprietary foreign-controlled companies, registered schemes and trusts must lodge a copy of financial statements and reports annually accompanied by this form. The form is also used to notify appointment of an auditor to the company (but not a scheme).|
|Applicable Fees||388A ~ Public company or disclosing entity||No fee|
|388B ~ Registered Scheme||No fee|
|388C ~ supplementary (company)||No fee|
|388D ~ supplementary (registered scheme)||No fee|
|388H ~ Large Proprietary company that is not a disclosing entity||No fee|
|388I ~ Small proprietary company that is controlled by a foreign company||No fee|
|388J ~ Small proprietary company or small public company limited by guarantee that is requested by ASIC to prepare and lodge statements and reports||No fee|
|388K ~ Trust (disclosing entity)||$1,260|
|388L ~ Tier 2 public company limited by guarantee||No fee|
Disclosing entities and managed investment schemes - 3 months after the end of financial year.
All other companies required to lodge statements and reports - 4 months after the end of financial year. Small proprietary companies and small public companies limited by guarantee can be directed to report to ASIC under s294 and s294B respectively, the lodgement period will be included in the direction.
Reports amended after lodgement with ASIC - 14 days after amendment
$82 for up to one month late
$340 for over one month late
ASIC has extended the lodgement deadline for unlisted entities with balance dates from 31 December 2019 to 31 March 2020, by one month.
When lodging online entities may receive a message stating a late fee was incurred, please disregard this messaging.
Should entities receive an invoice with a late fee from ASIC, they are asked to contact us online for assistance.
Corporations Act 2001\294
Corporations Act 2001\294B
Corporations Act 2001\295
Corporations Act 2001\298-301
Corporations Act 2001\307
Corporations Act 2001\308
Corporations Act 2001\319
Corporations Act 2001\321
Corporations Act 2001\322
Corps Regulations 2001\1.0.08
Corps Regulations 2001\2M.3.01
Corps Regulations 2001\2M.3.03
|Related Forms||Related Information|
|Online Lodgement||Paper Lodgement||