INFO 31
Lodgement of financial reports
This is Information Sheet 31 (INFO 31). It explains:.
In plain English
INFO 31 explains how to lodge your company's financial reports with ASIC.
INFO 31 applies to companies, registered managed investment schemes, and other entities required to lodge financial reports. It details the lodgement process, including formats and deadlines. It also covers amendments and resubmissions. This information sheet was last updated in December 2023.
Why it matters
Accurate and timely financial report lodgement is essential for maintaining compliance. Failure to follow ASIC’s guidelines can impact your company's reputation and potentially trigger further scrutiny.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/lodgement-of-financial-reports/. Rules Mate indexes + summarises; always verify against the regulator's live publication.