A company is considered dormant during a period in which no accounting transaction occurs.
Its status is NOT affected by the following transactions:
- The appointment of a secretary.
- The appointment of an auditor.
- The maintenance of a registered office.
- The keeping of registers and books.
- The payment of fees, fines or default penalties of any amount to the Registrar (ACRA).
- The taking of shares in the company by a subscriber to the memorandum in pursuance of an undertaking of his in the memorandum