How the calculator works
Enter your annual review date and what has, or has not, been done. The calculator applies ASIC's published deadlines and the late fees in force from 1 July 2026, then lists every fee and the dates that matter. Anything not yet paid or lodged is costed as if it were done on the "as at" date, so you can see what waiting another week would cost. Nothing you type leaves your browser.
| Obligation | Deadline | Late fee if missed (from 1 July 2026) |
|---|---|---|
| Pay the annual review fee (A$342 Pty Ltd, A$1,591 public) | 2 months after the review date | A$102 up to 1 month late, A$428 after that |
| Correct details on the annual statement | 28 days after the statement was issued | Late review fee: A$102 up to 1 month late, A$428 after that |
| Notify a change (directors, addresses, shares) | 28 days after the change | Late lodgement fee: A$102 up to 1 month late, A$428 after that |
| Directors' solvency resolution | 2 months after the review date, unless a financial report was lodged in the last 12 months | If not passed, notify ASIC on Form 485 within 7 days |
The late fees stack. A company that pays late, corrects its statement late and notified a director change late can pay three late fees in the same year, on top of the review fee.
Why this matters for foreign-owned companies
ASIC sends late fee notices to the company's registered agent, its officeholder portal account or its registered office, in that order. If the fees stay unpaid, a final letter goes to each director's residential address. When the directors live overseas and nobody in Australia is watching the registered office, the first anyone hears of the problem can be that final letter.
An annual review fee left unpaid for 12 months after its due date is the most common reason ASIC starts deregistering a company. Deregistration means the company no longer exists as a legal entity.
Limits of this calculator
The amounts are ASIC's fees from 1 July 2026, which are indexed every 1 July. If your review fee fell due before then, ASIC charged the fees in force at the time, so check your invoice. The 28-day correction period runs from the date the statement was issued. ASIC usually sends it soon after the review date; if you leave the issue date blank, the calculator uses the review date. Where an amount is received on the day exactly 1 month after a deadline, the calculator treats it as "within 1 month" and applies the lower late fee.
On our Resident Director + Compliance package, the ASIC annual review, the solvency resolution and officeholder and address changes are tracked and lodged for you. Start onboarding to set it up.
Frequently asked questions
What is the ASIC late fee for paying the annual review fee late?
From 1 July 2026 it is A$102 if ASIC receives payment within 1 month after the due date, and A$428 if it is more than 1 month late. The due date is 2 months after the annual review date. The review fee itself is still payable.
Can more than one ASIC late fee apply in the same year?
Yes. A late payment fee, a late review fee for correcting the annual statement more than 28 days after it was issued, and a late lodgement fee for notifying a change more than 28 days after it happened can all apply. ASIC says a document can attract both a late lodgement fee and a late review fee.
Will ASIC deregister my company if I don't pay the annual review fee?
It can. ASIC says the most common reason it starts deregistering a company is an annual review fee unpaid for at least 12 months after the due date. It writes to the company and its directors, publishes a notice, and may deregister the company 2 months later. Paying the outstanding fees may stop the process.
Can ASIC waive a late fee?
If there were circumstances beyond your control, you can ask ASIC to review a late fee and it may waive it.
What if the directors did not pass a solvency resolution?
Unless the company lodged a financial report in the previous 12 months, the directors must pass a solvency resolution within 2 months of the review date. If they have not, the company must notify ASIC within 7 days using Form 485.
Official sources
- ASIC: company annual review asic.gov.au
- ASIC: late company annual review fee asic.gov.au
- ASIC: fees for commonly lodged documents (from 1 July 2026) asic.gov.au
- ASIC: when ASIC initiates a company's deregistration asic.gov.au
- ASIC: pay the company annual review fee 10 years in advance asic.gov.au
Checked against these sources on . Fees, thresholds and forms change: confirm with the source before you lodge.
General information about Australian law and practice, not legal or tax advice for your circumstances. Check the official sources, or ask your adviser, before you act.