The return follows a qualifying event
The FAQ explains that listed status is tested at financial year end and distinguishes companies with an overseas branch register. Where an AGM is dispensed with or the exemption is used, the annual return follows dispatch of financial statements; an exempt dormant relevant company can file after year end. If a member subsequently requires an AGM, ACRA must be separately informed of its date.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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