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CORPORATIONS ACT 2001

CHAPTER 9 - MISCELLANEOUS  

PART 9.10 - FEES IMPOSED BY THE CORPORATIONS (FEES) ACT 2001 AND THE CORPORATIONS (REVIEW FEES) ACT 2003    View history reference

SECTION 1351  FEES ARE PAYABLE TO THE COMMONWEALTH  

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1351(1)  

The fees imposed under the Corporations (Fees) Act 2001 are payable to the Commonwealth.

1351(2)  

The fees imposed under the Corporations (Review Fees) Act 2003 are payable to the Commonwealth.

1351(3)  

The date on which a fee imposed under the Corporations (Review Fees) Act 2003 becomes due and payable is worked out under this table.
Due date for review fees
ItemFor a review fee imposed on...The due date is...
1a company2 months after the review date to which the fee relates
2a registered scheme2 months after the review date to which the fee relates
3a registered Australian bodythe date prescribed by the regulations
4a natural person registered as an auditor under Part 9.2the date prescribed by the regulations
5(Repealed) 
6a person holding an Australian financial services licence under Part 7.6the date prescribed by the regulations

1351(4)  

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However, a fee imposed under the Corporations (Review Fees) Act 2003 is not payable to the Commonwealth by a company in relation to a review date in a year if:


(a) both of the following apply:

(i) ASIC has given notice of the proposed deregistration of the company in accordance with paragraph 601AA(4)(c), and published notice of the proposed deregistration of the company in accordance with paragraph 601AA(4)(d);

(ii) the review date for that year falls in the 2 month period before or after the publication of the notice published in accordance with paragraph 601AA(4)(d); or
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(b) in the case of a company, a registered scheme or a registered Australian body - the company, scheme or body has, in a previous year, paid the fee in respect of the review date for that year in accordance with regulations made under the Corporations (Review Fees) Act 2003 for the purposes of this section.

[CCH Note: The next section is s 1354.]


 



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