The Australian Securities & Investments Commission has commenced proceedings in the Supreme Court of New South Wales seeking orders requiring Liberty Primary Metals Australia, Tahmoor Coal and Liberty Bell Bay to lodge outstanding annual financial reports with ASIC. Large proprietary companies with a 30 June financial year-end must lodge annual reports by 31 October each year. Liberty Primary Metals Australia and Tahmoor Coal have not lodged annual reports for the 2024 financial year, while Liberty Bell Bay has not lodged financial reports for the financial years ending in 2021, 2022, 2023 and 2024. ASIC noted that an annual report comprises a financial report, a directors’ report and an auditor’s report, and that timely lodgement supports creditors and other users in making informed decisions when dealing with large companies. The matter is listed for a directions hearing on 7 July 2025.