422AAnnual return by controller

422A  Annual return by controller  (1) This section applies if a person is the controller of property of a corporation during all or part of a control return year for the controller for the corporation.  (2) However, this section does not apply if:  (a) the control of the property ends during the control return year; and  (b) the person is the controller of the property when the control of the property ends. Note: If a person is the controller of property of the corporation when the control of the property ends, the person must instead lodge a return under section 422B.  (3) The person must lodge a return in relation to the control of the property of the corporation.  (4) The return must:  (b) be lodged with ASIC within 3 months after the end of the control return year.  (5) Each of the following is a control return year for a controller for a corporation:  (a) the period of 12 months beginning on the day on which the person first began to be a controller of the property of the corporation;