Article

Co-operative Compliance Calendar

WRITTEN BY Katie Innes

KEY DATES & DEADLINES CHECKLIST

FINANCIAL YEAR: 1 JULY – 30 JUNE

Published 1 July 2026

1. KEY DATES

DateActionCNL Reference
30 September
(within 3 months of financial year end)
For a co-operative that is a disclosing entity within the meaning of the Corporations Act, it must lodge its annual reports with the RegistrarSection 289
30 November
(within 5 months of financial year end)
Must hold its Annual General Meeting Section 252
30 November
(within 5 months of financial year end)
A small co-operative must lodge an annual return with the Registrar for each financial year
or
A large co-operative (that is not a disclosing entity) must lodge its annual reports to the Registrar for each financial year
Section 293
or
Section 289
Within 75 days after the end of the half-year (approx. 13 March if half-year ends 31 December)If a co-operative is a disclosing entity, it must lodge a half-year report with the RegistrarSection 290
Must comply by the later of:
· 2 months after the date on which a direction is given, or
· 5 months after the end of the financial year
A co-operative must prepare a financial report and a directors report (and issue to members) /f the co-operative is given a direction by at least 5% of all members. Members must give this direction within 12 months of the end of the financial yearSection 271
By the time stated in the direction by the RegistrarA co-operative must prepare a financial report and a directors report (and issue to members) /f the co-operative is given a direction by the Registrar. The Registrar can give this direction up to 6 years after the end of the financial yearSection 272
7 years after the transactions covered by the records are completedCo-operative must retain the financial recordsSection 265

2. ANNUAL GENERAL MEETING

Deadlines relating to the calling, notice, and conduct of the AGM. Note these deadlines do not include the election process – check your Rules for timing.

Date Action CNL Reference
At least 14 days before the meetingNotice of the meeting must be given to members of the co-operativeSection 254
At least 21 days before the meetingNotice if the meeting must be given to members of a co-operative at which:
· a special resolution is proposed
· an active membership resolution is to be proposed
· a resolution or remove a director is proposed
Sections 239, 180 and 152
Within 28 days of the meetingMinutes of the meeting must be entered into the appropriate records and they must be signed within a reasonable time by the chairperson of the meeting (or the next meeting) and minutes must be kept in EnglishSection 258
Within 28 days of the meetingTwo copies of any special resolution passed at a meeting must be given to the Registrar for registrationSection 243

3. GENERAL MEETINGS

Deadlines relating to the calling, notice, and conduct of General Meetings.

DateActionCNL Reference
At least 2 months before the meetingNotice must be given to members of the intention to move a resolution to remove a director of the co­operative (note, notice of the actual meeting is separate – see below)Section 180
At least 14 days before the meetingNotice of the meeting must be given to members of the co-operativeSection 254
At least 21 days before the meetingNotice if the meeting must be given to members of a co-operative at which:
· a special resolution is proposed
· an active membership resolution is to be proposed
· a resolution or remove a director is proposed
Sections 239, 180 and 152
Within 28 days of the meetingMinutes of each general meeting must be entered into the appropriate records and they must be signed within a reasonable time by the chairperson of the meeting (or the next meeting) and minutes must be kept in EnglishSection 258
Within 28 days of the meetingTwo copies of any special resolution passed at a meeting must be given to the Registrar for registrationSection 243

4. SPECIAL POSTAL BALLOTS

Deadlines relating to the calling, notice, and conduct of General Meetings.

DateActionCNL Reference
28 days before notice of the special postal ballot is sentSubmit draft disclosure statement to the Registrar for approvalSection 248(5)
28 days before special postal ballot opens for votingNotice of the special postal ballot is given to membersSection 248(2)
Within 28 days of the special postal ballot closingTwo copies of any special resolution passed by special postal ballot must be given to the Registrar for registrationSection 243

5. NOTIFICATIONS TO THE REGISTRAR

DateActionCNL Reference
Within 28 daysThe appointment or resignation of a director, a CEO, or secretary of the co-operativeSection 216
Within 28 daysChange to the registered officeSection 226
On request/direction from the RegistrarLodgement of a special returnSection 219
Within 28 daysThe appointment of the auditorSection 303
Within 14 daysThe removal or resignation of the auditorSection 310
As part of annual return / when there is a changeNotice of where the financial records of the co- operative are keptSection 268
Within 5 months of the end of the financial yearAnnual return of the co-operativeSection 293

This document is intended to serve as a guideline/checklist for the timings required by the various occasions and requirements of a co-operative. Please always check the Co-operatives National Law, the Co-operatives National Regulations, and/or seek legal advice. Information is correct as at date of publication.


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