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Accounting and Corporate Regulatory Authority

Key requirements & common offences: Variable capital companies (VCC)

Check important compliance requirements for VCCs such as annual general meetings and annual returns.

View all ongoing requirements
Last updated 30 January 2026

Holding annual general meetings for variable capital companies (VCC)

Deadlines and steps for VCCs to hold annual general meetings (AGMs), avoid penalties, and request extensions.

Filing annual returns for variable capital companies (VCCs)

Deadlines and steps for VCCs to file annual returns, avoid penalties, and request extensions.

Updating variable capital company (VCC) information & officers

Learn how to update your VCC information and officer details with ACRA to avoid penalties.

Legal obligations: Variable capital company (VCC) director

Learn your key responsibilities as a VCC's director.

Common offences for variable capital companies (VCCs)

Learn about common offences under the VCC Act 2018, including penalties for filing and notification offences.