Filing annual returns for variable capital companies (VCCs)
Deadlines and steps for VCCs to file annual returns, avoid penalties, and request extensions.
Last updated 30 January 2026
Deadline & requirements: VCC annual returns
All variable capital companies (VCCs) must file an annual return with ACRA on time to avoid penalties of up to $600.
Steps to file a VCC’s annual return
Learn how to file your Variable Capital Company's annual returns through the VCC portal.
Applying for an extension of time (EOT) to file VCC annual returns
Apply for a 60-day extension to file your variable capital company's (VCC's) annual return. Each application costs $200.
Penalties & enforcement action: Late VCC annual return filing
Variable capital companies (VCCs) may face fines, director disqualification, prosecution and striking off for late filing.