FINANCIAL YEAR: 1 JULY – 30 JUNE
Published 1 July 2026
| Date | Action | CNL 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 Registrar | Section 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 Registrar | Section 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) if 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 year | Section 271 |
| By the time stated in the direction by the Registrar | A co-operative must prepare a financial report and a directors report (and issue to members) if 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 year | Section 272 |
| 7 years after the transactions covered by the records are completed | Co-operative must retain the financial records | Section 265 |
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 meeting | Notice of the meeting must be given to members of the co-operative | Section 254 |
| At least 21 days before the meeting | Notice 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 meeting | Minutes 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 English | Section 258 |
| Within 28 days of the meeting | Two copies of any special resolution passed at a meeting must be given to the Registrar for registration | Section 243 |
Deadlines relating to the calling, notice, and conduct of General Meetings.
| Date | Action | CNL Reference |
| At least 2 months before the meeting | Notice 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 meeting | Notice of the meeting must be given to members of the co-operative | Section 254 |
| At least 21 days before the meeting | Notice 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 meeting | Minutes 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 English | Section 258 |
| Within 28 days of the meeting | Two copies of any special resolution passed at a meeting must be given to the Registrar for registration | Section 243 |
Deadlines relating to the calling, notice, and conduct of General Meetings.
| Date | Action | CNL Reference |
| 28 days before notice of the special postal ballot is sent | Submit draft disclosure statement to the Registrar for approval | Section 248(5) |
| 28 days before special postal ballot opens for voting | Notice of the special postal ballot is given to members | Section 248(2) |
| Within 28 days of the special postal ballot closing | Two copies of any special resolution passed by special postal ballot must be given to the Registrar for registration | Section 243 |
| Date | Action | CNL reference |
| Within 28 days | The appointment or resignation of a director, a CEO, or secretary of the co-operative | Section 216 |
| Within 28 days | Change to the registered office | Section 226 |
| On request/direction from the Registrar | Lodgement of a special return | Section 219 |
| Within 28 days | The appointment of the auditor | Section 303 |
| Within 14 days | The removal or resignation of the auditor | Section 310 |
| As part of annual return / when there is a change | Notice of where the financial records of the co- operative are kept | Section 268 |
| Within 5 months of the end of the financial year | Annual return of the co-operative | Section 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. The content contained in this guide is not legal advice.
To contact us and receive our specific advice, please get in touch with the Business & Commercial team on 02 6274 0999.
Information is correct as at date of publication.