Lodging periodic returns

Lodging periodic returns

The financial controller of an associated entity is required to lodge a periodic disclosure return for each 6-month reporting period. The return must be lodged within 8 weeks of the end of the reporting period. The return can be lodged via the Electronic Disclosure System (EDS) and must include:

  • the total amount received by the associated entity
  • the total amount paid by the associated entity
  • the total amount of outstanding debts, incurred by the associated entity, as at the end of the reporting period
  • an audit certificate completed by a qualified auditor.

Links to more information: ​