Home Financial Reporting and Stock Exchange Annual & Half-Year Reporting Timetable

Annual & Half-Year Reporting Timetable


All public companies must prepare and have audited at least annually a set of financial statements, provide them to shareholders, and hold an Annual General Meeting.

Some companies also have half-yearly financial reporting requirements.

However, the degree of reporting and the time-frames can vary, depending on the specific type of company and whether or not it is listed on a stock exchange (ie, Australian Stock Exchange or National Stock Exchange), as set out below:

Annual Reporting

  • stock exchange listed companies do not have to lodge any financial reports with ASIC that they have lodged with a stock exchange in Australia under Class Order 98/104 (ASX), CO 06/6 (NSX) & RG 28, provided such reports are lodged with the stock exchange within the Corporations Act timeframes; otherwise they must separately lodge with ASIC
  • Listing Rule references are ASX


Most proprietary companies have no statutory reporting requirements.

Only ‘large proprietary’ and ‘foreign-owned’ companies have explicit reporting obligations

– and they are only annual, not half-year – although some ‘small proprietary’ companies may in some circumstances also have annual reporting requirements imposed by shareholders, see below:

  • A ‘large proprietary’ company is defined (sec.45A) as one with any 2 of revenue of $25m or greater, assets of $12.5m or greater, employs 50 or more
  • A ‘foreign’ company is one which is owned or controlled by a foreign company and is not otherwise consolidated into financial statements lodged with ASIC by a registered foreign company – sec.292
  • A ‘small proprietary’ company’ is one which is not a ‘large proprietary’ company and its reporting requirement is only if requested by shareholders with at least 5% of the company’s shares – sec.293

Note: all above lodgment deadlines relate to the time period after financial/half-year end

*Originally written by Company Secretary, an Australian virtual company secretary service.

Most Popular

History of Prenuptial Agreements

Today, we hear of celebrities marrying and all we talk about is the prenuptial agreement that they may have signed prior to...

Everything That You Need to Know About Binding Financial Agreements in Australia

It is a fact of life that married life is not all about sunshine and rainbows. In the unfortunate event that couples...

How to Complete a Binding Financial Agreement in Australia

Ask anyone who has gone through a divorce, and they will tell you that it can be a pain. Talking to lawyers...

Why You Shouldn’t Get Married Without a Binding Financial Agreement

Almost everyone wants to get married at one point or another. At the very least, living with someone and creating a family...

Recent Comments