Document ID: chunk:federal_register_of_legislation:C2025C00185:section:345a
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 345A
Character Range: 1364639–1366181

345A  Meaning of review date
 (1) The review date for a company is:
 (a) either:
 (i) if the company became registered as a company after the commencement of this Act—the anniversary of the company's registration as a company under this Act; or
 (ii) otherwise—the date of the company's incorporation or registration as a company, as recorded in a register maintained by ASIC under section 1274; or
 (b) if a choice of a different date has effect under section 345C—that different date.
 (1A) If:
 (a) a company was incorporated as a company or became registered as a company before the commencement of this Act; and
 (b) there is no date of incorporation of the company as a company or registration of the company as a company recorded in a register maintained by ASIC under section 1274; and
 (c) paragraph (1)(b) does not apply to the company;
the review date for the company is the date determined by ASIC and notified to the company.
 (1B) If, apart from this subsection, the review date for a company would be February 29, the review date for the company is February 28.
 (2) The review date for a registered scheme is:
 (a) the anniversary of the scheme's registration as a registered scheme; or
 (b) if a choice of a different date has effect under section 345C—that different date.
 (3) The review date for a notified foreign passport fund is:
 (a) the anniversary of the day on which the fund first became a notified foreign passport fund; or
 (b) if a choice of a different date has effect under section 345C—that different date.