(1) The review date for a company is:
(a) either:
(i) if the company became registered as a company after the commencement of this Act--the anniversary of the company's registration as a company under this Act; or
(ii) otherwise--the date of the company's incorporation or registration as a company, as recorded in a register maintained by ASIC under section 1274; or
(b) if a choice of a different date has effect under section 345C--that different date.
(1A) If:
(a) a company was incorporated as a company or became registered as a company before the commencement of this Act; and
(b) there is no date of incorporation of the company as a company or registration of the company as a company recorded in a register maintained by ASIC under section 1274; and
(c) paragraph (1)(b) does not apply to the company;
the review date for the company is the date determined by ASIC and notified to the company.
(1B) If, apart from this subsection, the review date for a company would be February 29, the review date for the company is February 28.
(2) The review date for a registered scheme is:
(a) the anniversary of the scheme's registration as a registered scheme; or
(b) if a choice of a different date has effect under section 345C--that different date.
(3) The review date for a notified foreign passport fund is:
(a) the anniversary of the day on which the fund first became a notified foreign passport fund; or
(b) if a choice of a different date has effect under section 345C--that different date.