Do you need to lodge financial reports with ob体育?

Generally, companies need to lodge financial reports when:

there are large sums of money involved
the public has invested in the company, or
the company exists for charitable purposes only and is not intended to make a profit.

痴颈蝉颈迟听听if your company is a charity registered with the ACNC.

What types of organisations need to lodge financial reports?

Chapter 2M of the Corporations Act 2001 (Corporations Act) outlines which entities need to lodge financial reports.

In some cases, 'small' companies don't need to lodge. 痴颈蝉颈迟听听for more information

The following entities need to lodge financial reports:

all
听(except small companies limited by guarantee)
听
small proprietary companies or small companies limited by guarantee that we direct to prepare financial reports
small proprietary companies that have one or more crowd-sourced funding shareholders at any time during the year
听may also need to lodge balance sheets, profit and loss statements, cash flow statements and other documents with ob体育.

Australian financial services (AFS) licensees must also听.

If you are unsure about your financial reporting obligations, you should seek professional advice.

Some entities that are required to prepare financial reports will also have sustainability reporting obligations under the Corporations Act. 听
For more information, see Sustainability reporting and How and when to lodge your sustainability report?

Last updated: 15/10/2014 12:00