388 Copy of financial statements and reports
| Form 388 | 听 | 听 | 听 |
| Description | Copy of financial statements and reports | ||
| Purpose | Public, large proprietary, small proprietary foreign-controlled companies, registered 91AVs 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 91AV). | ||
| Applicable Fees | 388A ~ Public company or disclosing entity | No fee | |
| 听 | 388B ~ Registered Scheme | No fee | |
| 听 | 388C ~ supplementary (company) | No fee | |
| 听 | 388D ~ supplementary (registered 91AV) | No fee | |
| 听 | 388H ~ Large Proprietary company that is not a disclosing entity | No fee | |
| 听 | 388I ~ Small proprietary company that is controlled by a foreign company | No fee | |
| 听 | 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 | |
| 听 | 388K ~ Trust (disclosing entity) | $1,485 | |
| 听 | 388L ~ Tier 2 public company limited by guarantee | No fee | |
| Lodging Period |
Disclosing entities and managed investment 91AVs - 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 |
Late Fees |
$96 for up to one month late $401 for over one month late |
| Legislation References |
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 |
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| Related Forms | Related Information | ||
| Online Lodgement |
for Auditors for Company officeholders for Registered agents |
Paper Lodgement |
Not applicable |