ASIC Compliance Calendar 2026: Essential Deadlines for Australian Companies
Complete ASIC compliance calendar for 2026. Month-by-month guide to annual review dates, lodgement deadlines, penalty amounts, and how to stay compliant with Australian corporate regulations.
Your complete month-by-month guide to staying compliant with ASIC requirements
TLDR: ASIC Compliance Quick Summary
- Annual Review: Every company must complete an annual review within 2 months of their review date
- Review Date: Based on your company registration month (review fee due on anniversary)
- Change Notifications: Most changes must be notified to ASIC within 28 days
- Late Fees: $98 (up to 1 month late) or $411 (more than 1 month late) per document
- Financial Reports: Large proprietary companies and public companies have additional reporting requirements
- Key Tip: Set calendar reminders 30 days before each deadline
ASIC Compliance Overview for 2026
The Australian Securities and Investments Commission (ASIC) is the corporate regulator responsible for ensuring that companies registered in Australia comply with their legal obligations under the Corporations Act 2001. Whether you operate a small proprietary company or a large public company, understanding and meeting your ASIC compliance requirements is essential for maintaining your company's good standing.
In 2026, ASIC continues to focus on improving corporate transparency, enforcing director duties, and streamlining the business registry system. Companies that fail to meet their compliance obligations face financial penalties, potential deregistration, and reputational damage.
What Compliance Obligations Apply to Your Company?
The specific compliance requirements depend on your company type:
- Small Proprietary Companies (Pty Ltd): Annual review, change notifications, maintaining registered office and principal place of business
- Large Proprietary Companies: All of the above plus annual financial reporting requirements
- Public Companies: Comprehensive reporting requirements including annual general meetings, audited financial statements, and continuous disclosure obligations
- Registered Foreign Companies: Annual reporting on Australian operations and notifying changes to parent company details
This calendar primarily focuses on obligations relevant to proprietary companies, which represent the vast majority of registered companies in Australia.
Understanding Your Annual Review
The annual review is the most important recurring compliance obligation for Australian companies. Every company registered with ASIC must complete an annual review, which involves paying the annual review fee and confirming that company details on the ASIC register are accurate.
When Is Your Annual Review Due?
Your annual review date is determined by when your company was registered. ASIC will send you an annual statement approximately two weeks before your review date. You then have two months from your review date to complete the review and pay the fee.
2026 Annual Review Fees
| Company Type | Annual Review Fee (2026) |
|---|---|
| Proprietary company (Pty Ltd) | $329 |
| Proprietary company – special purpose | $67 |
| Public company (unlisted) | $1,528 |
| Public company (listed) | $1,528 |
| Registered foreign company | $1,528 |
Steps to Complete Your Annual Review
- Receive your annual statement from ASIC (sent approximately 2 weeks before review date)
- Review the information on the statement to ensure it is accurate and up to date
- Lodge any outstanding changes if the information needs updating (separate lodgement fees may apply)
- Pass a solvency resolution if required (for companies that have reported liabilities)
- Pay the annual review fee before the deadline (2 months from review date)
Month-by-Month ASIC Compliance Calendar 2026
Use this calendar to track key dates throughout the year. Remember that your specific annual review date depends on when your company was registered.
January 2026
- November registrations: Annual review deadline (2 months from November review date)
- New Year planning: Review all upcoming compliance deadlines for the year
- Director ID: Ensure all directors have valid Director IDs
February 2026
- December registrations: Annual review deadline
- Financial year planning: Companies with 31 December year-end should begin preparing financial statements
- Register updates: Verify registered office address is still accurate
March 2026
- January registrations: Annual review deadline
- Public companies (Dec year-end): Begin AGM preparation
- Large proprietary companies (Dec year-end): Financial report lodgement deadline approaching
April 2026
- February registrations: Annual review deadline
- 30 April: Large proprietary companies (Dec year-end) must lodge financial reports
- Easter period: Note public holidays may affect lodgement processing times
May 2026
- March registrations: Annual review deadline
- Public companies (Dec year-end): AGM must be held within 5 months of year-end (by 31 May)
- Q3 review: Check for any outstanding change notifications
June 2026
- April registrations: Annual review deadline
- 30 June: End of Australian financial year – many companies have this year-end
- Pre year-end: Conduct register review and update any changes before year-end close
July 2026
- May registrations: Annual review deadline
- New financial year: Begin planning for upcoming annual reporting (June year-end companies)
- Director changes: Review any planned board changes for the coming period
August 2026
- June registrations: Annual review deadline
- Listed companies: Half-year reports due (for 30 June year-end)
- Mid-year review: Assess compliance status and address any gaps
September 2026
- July registrations: Annual review deadline
- Share registry: Review share register accuracy for companies with multiple shareholders
- Foreign companies: Check parent company notification requirements
October 2026
- August registrations: Annual review deadline
- 31 October: Large proprietary companies (June year-end) must lodge financial reports
- AGM deadline: Public companies (June year-end) must hold AGM by 30 November
November 2026
- September registrations: Annual review deadline
- 30 November: Public companies (June year-end) AGM deadline
- Year-end planning: Begin preparing for December/January compliance obligations
December 2026
- October registrations: Annual review deadline
- Holiday period: Note reduced ASIC processing during Christmas/New Year period
- 31 December: Financial year-end for many companies – ensure records are in order
Key Lodgement Deadlines
Beyond the annual review, companies must notify ASIC of various changes within specified timeframes. Missing these deadlines can result in late fees and compliance issues.
28-Day Notification Requirements
The following changes must be notified to ASIC within 28 days:
- Change of company name
- Change of registered office address
- Change of principal place of business
- Appointment, resignation, or removal of directors
- Appointment, resignation, or removal of company secretary
- Change to director or secretary details (name, address, date of birth)
- Issue of new shares
- Change to share structure
- Creation of charge over company assets
14-Day Notification Requirements
- Change of member (shareholder) details
- Transfer of shares
Financial Reporting Deadlines
| Company Type | Deadline After Year-End |
|---|---|
| Large proprietary company | 4 months (lodgement with ASIC) |
| Public company (unlisted) | 4 months (lodgement with ASIC) |
| Public company (listed) | 3 months (preliminary final report to ASX), 4 months (annual report) |
| Registered foreign company | Within 4 months of preparing parent company accounts |
Penalty Amounts for Non-Compliance in 2026
ASIC imposes late fees and penalties for companies that fail to meet their compliance obligations. These penalties can escalate significantly if non-compliance continues.
Late Fee Schedule (2025-26)
ASIC operates a two-tier late fee system per document:
| Time Overdue | Late Fee | Example: Pty Ltd Annual Review |
|---|---|---|
| Up to 1 month late | $98 | $329 + $98 = $427 total |
| More than 1 month late | $411 | $329 + $411 = $740 total |
Late fees are set by the Corporations (Fees) Regulations 2001, Schedule 2 Item 14, and indexed annually by CPI from 1 July. Previous year (2024-25): $93 and $387.
- Late fees apply per document – multiple overdue lodgements each attract their own late fee
- Late fees are not tax deductible
Consequences of Continued Non-Compliance
- Strike-off action: ASIC may commence deregistration proceedings
- Director disqualification: Directors may be disqualified from managing companies
- Legal liability: Directors may be held personally liable for company debts
- Inability to conduct business: Banks and suppliers may refuse to deal with non-compliant companies
How AusBusinessRegister Helps With ASIC Compliance
Managing ASIC compliance can be complex and time-consuming, especially for business owners focused on running their operations. AusBusinessRegister provides comprehensive compliance support to ensure you never miss a deadline.
Our Compliance Services
- Annual Review Management: We track your annual review date and ensure timely completion
- Change Notifications: We prepare and lodge all required change notifications on your behalf
- Registered Office Services: Use our address as your registered office with mail forwarding
- Compliance Monitoring: Proactive monitoring and reminders for all upcoming deadlines
- Document Preparation: Preparation of company resolutions and meeting minutes
- ASIC Liaison: We handle all communications with ASIC on your behalf
Benefits of Using Our Service
- Never miss a deadline: Our automated tracking system ensures timely compliance
- Avoid penalties: Proactive management eliminates late fees
- Save time: Focus on your business while we handle the paperwork
- Expert support: Access to experienced compliance professionals
- Peace of mind: Know your company is always in good standing
Whether you are a new company seeking to establish proper compliance systems or an existing business looking to streamline your corporate administration, our team is here to help. Contact us to learn more about our compliance packages.
Frequently Asked Questions About ASIC Compliance
How do I find my company's annual review date?
Your annual review date is based on the month your company was registered with ASIC. You can find your exact review date by searching for your company on the ASIC Connect database or by checking your most recent annual statement from ASIC. Typically, your review date falls on the anniversary of your registration date each year.
What happens if I do not pay my annual review fee on time?
If you do not pay your annual review fee within two months of your review date, late fees will apply. The late fee is $98 if paid within 1 month of the due date, or $411 if more than 1 month late. If your company remains non-compliant for a sustained period (typically 12+ months), ASIC may commence deregistration proceedings under section 601AB of the Corporations Act.
Can I change my annual review date?
No, you cannot change your annual review date. It is permanently set based on when your company was registered. However, you can apply to change your company's financial year-end, which affects when financial reports (if required) are due. The annual review date itself remains fixed.
What is the difference between the annual review and the annual return?
The annual return was the previous name for what is now called the annual review. ASIC changed the terminology to better reflect that the process involves reviewing your company's information for accuracy and paying the annual fee. The obligations are essentially the same; only the name has changed.
Do I need to hold an Annual General Meeting for my Pty Ltd company?
Proprietary (Pty Ltd) companies are not required to hold Annual General Meetings (AGMs) unless their constitution specifically requires it. Public companies, however, must hold an AGM within 5 months of their financial year-end. Check your company's constitution to determine your specific requirements.
What makes a company a large proprietary company for reporting purposes?
A proprietary company is classified as large if it meets at least two of the following three criteria: consolidated revenue of $50 million or more, consolidated gross assets of $25 million or more, or 100 or more employees. Large proprietary companies must prepare and lodge financial reports with ASIC within 4 months of their financial year-end.
Can ASIC deregister my company for non-compliance?
Yes, ASIC can deregister companies that fail to meet their compliance obligations. Before deregistration, ASIC will typically send notices and provide opportunities to remedy the non-compliance. Deregistration has serious consequences, including the company ceasing to exist and potential personal liability for directors. If your company has been deregistered, reinstatement is possible but involves additional fees and requirements.
What are the reporting requirements for registered foreign companies?
Registered foreign companies must lodge an annual report with ASIC including a copy of their parent company's financial statements (if prepared) and details of their Australian operations. The annual review fee for registered foreign companies is $1,528. Additionally, foreign companies must notify ASIC within 28 days of changes to directors, registered office, or the particulars of the foreign company itself. See our foreign company registration guide for more details.
Stay Compliant with AusBusinessRegister
Do not let ASIC compliance become a burden on your business. Let our experienced team manage your corporate obligations while you focus on what you do best – running your business.
Related Guides
- Director ID Australia: Complete Guide
- GST Compliance Guide
- Single Touch Payroll Guide
- Fair Work Act Compliance Guide