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Accounting and Corporate Regulatory Authority

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.