From 1 July 2026, the annual review fee for a proprietary company is A$342, and if it isn't paid within two months of the review date a late payment fee applies: A$102 for up to one month late and A$428 for more than one month late (ASIC, from 1 July 2026 fee column, checked 2026-10-01). ASIC fees do not include GST.
Those figures come from two ASIC pages — Fees for commonly lodged documents (INFO 30) and Fee indexation — both accessed 30 September 2026.
What the A$342 actually covers
The A$342 is the annual review fee charged by ASIC to a proprietary company, other than a special purpose company. It is charged once a year as part of the company's annual review, not monthly and not per director.
| Item | Amount from 1 July 2026 | Source |
|---|---|---|
| Proprietary company annual review fee (except special purpose company) | A$342 | ASIC, Fees for commonly lodged documents (INFO 30) |
| Late payment fee — up to one month late | A$102 | ASIC, Fee indexation |
| Late payment fee — more than one month late | A$428 | ASIC, Fee indexation |
ASIC notes that GST does not apply to its fees, so these amounts are the amounts payable.
When does the late fee start running?
For most companies and schemes, the annual review date is the anniversary of the date of registration or incorporation. The two-month period runs from that review date, not from the date ASIC issues the invoice.
In practical terms: after the review date you have two months to pay the A$342. Once that window closes the late fee is A$102, and it becomes A$428 once you are more than a month beyond it. The jump between the two amounts is why missing the anniversary by a few days is cheaper to fix than leaving it for another month.
What must happen to keep the company registered
Staying registered is three separate obligations, not just one payment. ASIC states that to remain registered you need to pay the annual review fee, make sure the details in the annual statement are correct, and pass a solvency resolution.
- Pay the annual review fee — A$342 from 1 July 2026, within two months of the review date.
- Confirm the company's details — check the information in the annual statement and correct anything that is wrong.
- Pass a solvency resolution — the directors must pass a resolution about the company's solvency.
Missing any one of these is a separate problem from paying late.
Are these fees going up again next year?
ASIC increases some of its fees each year from 1 July, in line with the Consumer Price Index for the March quarter. Fees applying from 1 July 2027 had not been published when this page was checked on 1 October 2026, so no figure for that year should be assumed.
Note also that the ASIC fee table currently labels both displayed columns "From 1 July 2026"; the amounts used here are from that current column.
What directors need in place before these fees ever arise
Two items sit upstream of the annual review and are free to arrange.
A director ID is required for directors (including alternate directors) of a Corporations Act company. It must be applied for by the director personally to verify their identity — no one else can apply on their behalf — and it is needed only once for life. It is free to apply. Directors must apply for a director ID before a company is registered.
The same registration process also requires choosing a state or territory, and providing two addresses: a registered office address and a principal place of business address.
For context on other ASIC amounts from 1 July 2026: registering an Australian company (Form 201) costs A$636 with share capital and A$524 without, and reserving a company name (Form 410) costs A$65.
FAQ
How much is the ASIC late fee in 2026?
A$102 if the annual review fee is paid up to one month late, and A$428 if more than one month late (ASIC, Fee indexation, from 1 July 2026 column, checked 2026-10-01).
Is GST added to ASIC fees?
No. ASIC states explicitly that GST does not apply to ASIC fees.
How do I know my company's annual review date?
For most companies and schemes, it is the anniversary of the date of registration or incorporation, according to ASIC.
Can I avoid the annual review fee entirely?
The A$342 fee applies to proprietary companies other than special purpose companies, and it forms part of staying registered. The alternative to paying is not a cheaper fee but deregistration.
Do I need a director ID to deal with ASIC?
Yes — directors must apply for a director ID before a company is registered, and anyone already a director without one must apply now. It is free, and you keep the same one for life.