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398 Copy of sustainability report and auditor’s report

form – 398

Purpose

Use Form 398 for lodgement of the sustainability report and auditor’s report on the sustainability report. This form is lodged by companies, including companies that are disclosing entities.

For lodgement of the annual financial report, directors’ report and auditor’s report on the financial report, you must use Form 388 Copy of financial statements and reports (Form 388).

How to lodge this form

Lodge online

You can complete and lodge the form online in the relevant portal.

     

Lodge by post

Not applicable.

Fees

Applicable fees

Form Fee
398A Company (Disclosing Entity) No fee
398E Company No fee
398G Amendment of previously lodged sustainability report No fee

Late fees

  • {Late01} for up to one month late.
  • {Late02} for over one month late.

Lodging period

  • Disclosing entities - 3 months after the end of financial year.
  • All other companies required to lodge a sustainability report and auditor’s report on the sustainability report - 4 months after the end of financial year.
  • Sustainability reports amended after lodgement with ASIC - 14 days after amendment.

Related information

Legislative references

  • Section 286A of the Corporations Act 2001
  • Section 296A of the Corporations Act 2001
  • Section 296B of the Corporations Act 2001
  • Section 307AA of the Corporations Act 2001
  • Section 319 of the Corporations Act 2001
  • Section 321 of the Corporations Act 2001
  • Section 322 of the Corporations Act 2001

Related forms

Form 388 Copy of financial statements and reports

Further information