An entity that must prepare or obtain annual reports under Division 1 lodges them with ASIC (including any concise report sent to members): within 3 months after year end for disclosing entities, registered schemes, registrable superannuation entities and notified foreign passport funds, and within 4 months for others (strict liability offence). Small proprietary companies and small companies limited by guarantee reporting only because of a direction do not lodge (unless the small proprietary company has crowd-sourced funding shareholders).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.