Annual Returns
Every registered co-operative having a share capital must file with the Registrar an Annual Return in a prescribed format (section 112). The returns are to be filed prior to the end of April in each year, although the Regulations to the Companies (Co-operative) Act 1943 provide for later filing dates at an increased fee (see below).
A company's Annual Return becomes a retained record document that is publicly available upon payment of the relevant fee (see Schedule of Fees).
Format
The Annual Return document is subdivided into SEVEN distinct sections:
- Summary of Share Capital and Shares
- Auditor and AGM
- Debenture Holders
- Copy of last Audited Balance Sheet of the Company (prepared separately and attached to the return documents)
- Directors' Particulars
- List of Shareholders
- List of Persons who have Ceased to be Members
The format of the Annual Return may be downloaded from this website by clicking on the highlighted links below:
An overview of the entire Annual Return, together with the specific information required by Parts I, II and III, is presented in two formats:
The MS Word format enables the operator to use the F11 key to work through Parts I, II and III to enter the information directly onto the document that is then printed when complete.
The PDF format is intended to be printed out first and then completed by hand.
(The information required is the same for both versions.)
Please contact the Co-operatives Unit for an Excel version of parts V to VII of the Annual Return .
The information required may be entered directly onto the worksheets for subsequent printing. Alternatively, the worksheets may be printed out first, and then completed by hand.
List of shareholders
It is acknowledged that many companies have a substantial members' register that may be structured in a different format to that set up on the Excel Worksheets. The department will accept copies of the List of Shareholders (Part VI) in other formats so long as the same information is provided.
Note: Section 112(2)(a) of the Act requires a complete list of shareholders and their holdings to be filed every three years. In those years where the full particulars are not required to be filed, any and all changes must be included in the return.
Where a different format is to be supplied as part of the return, companies are encouraged to consider providing the information electronically.
Filing fees
The applicable fees are set out in the Schedule of Fees.
Current fees are:
If lodged prior to 30 April each year - $79.00
If lodged within one month after 30 April each year - $93.00
If lodged after 31 May each year - $135.00