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Form 388
Description Copy of financial statements and reports
Purpose Public, large proprietary, small proprietary foreign-controlled companies, registered schemes 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 scheme). This form can also be lodged using Standard Business Reporting (SBR) enabled accounting software. Refer to www.sbr.gov.au or www.asic.gov.au/sbr for more details.
Applicable Fees 388A ~ Public company or disclosing entity No Fee
388B ~ Registered Scheme No Fee
388C ~ supplementary (company) No Fee
388D ~ supplementary (registered scheme) No Fee
388H ~ Large Proprietary company that is not a disclosing entity No Fee
388I ~ Small proprietary company that is controlled by a foreign company No Fee
388J ~ Small proprietary company that is requested the ASIC to prepare and lodge reports No Fee
388K ~ Trust (disclosing entity) $1139
388L ~ Tier 2 public company limited by guarantee No Fee
Lodging Period Disclosing entities and managed investment schemes - 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 $74.00 for up to one month late
$308.00 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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Paper Lodgement
PDF 221kb

last updated : 01/07/2014
Address for lodgement Generally, forms should be posted to:

    Australian Securities and Investments Commission
    PO Box 4000
    Gippsland Mail Centre VIC 3841

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