Tuesday 7
APRA-regulated superannuation entities (other than small APRA funds or single-member approved deposit funds) with total assets of more than or equal to $50 million
Deadline to lodge with the Australian Prudential Regulation Authority (APRA) the following forms for the December quarter:
- SRF 100.0 "Statement of Financial Performance";
- SRF 110.0 "Statement of Financial Position";
- SRF 110.1 "Selected Disclosure of Investments";
- SRF 110.2 "Derivative Financial Instruments"; and
- SRF 120.0 "Exposure Concentrations".
Friday 10
Life insurance companies
Deadline to lodge with APRA a restricted investments return
(or within 6 weeks of the end of each half year).
Life insurers
Deadline to lodge with APRA:
- an asset exposures report and an asset-liability profile for the last quarter; and
- the code of practice and a restricted investments report for the half year to which they relate.
Life insurance companies other than friendly societies
Deadline to lodge with APRA statistics in Schedules 1 and 2 of the Prudential Rules No 26
(or within 6 weeks of the end of each half year).
Tuesday 14
Consolidated insurance group
Deadline to lodge with APRA quarterly forms containing information based on the financial year to date of the insurer.
Tuesday 28
Non-taxable self-managed superannuation funds in prior year and classed as a large/medium business and new self-managed superannuation fund registrants where the 2011 income tax and regulatory return is lodged through a tax agent under the ATO's Tax Agent Lodgement Program
Deadline to:
- complete the audit;
- lodge the income tax return with the ATO.
New self-managed superannuation funds and companies, and self-managed superannuation funds and companies with a total turnover of $2 million and less than $10 million
Deadline to:
- complete the audit;
- lodge the income tax return with the ATO.
Wednesday 29
Listed companies and listed registered schemes with 30 June balance date other than a mining exploration entity
Deadline to lodge half-yearly report with ASX
(or two months after end of half-year if the balance date is not 30 June balance date).
Listed companies with 31 December balance date
Deadline to lodge preliminary final report with ASX
(or two months after the end of balance date if the balance date is not 31 December).
Victorian legal practitioner or firm that is authorised to receive trust money and is regulated by the Recognised Professional Association (RPA)
Deadline to lodge with APRA a report of the audit of their trust account for the audit year ending on the previous 31 October.
Individuals holding an AFS licence with 31 December balance date
Deadline to lodge with ASIC:
- an audited true and fair profit and loss statement and balance sheet on ASIC form FS70 "Australian Financial Services Licensee – Profit and Loss Statement and Balance Sheet"; and
- an auditor report on the profit and loss statement and balance sheet on ASIC form FS71 "Australian Financial Services Licensee – Audit Report"
(or within two months after the end of financial year, if the approved year ends on a date other than 31 December).
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