A spokesperson for Asic confirmed to Guardian Australia that Rard No 3 had failed to report by the extended deadline and the report had still not been lodged nearly two months later. The spokesperson also confirmed Rard No 3 had consistently lodged late every year since it began filing reports three years ago. Asic has not commenced a prosecution against Rard No 3.
The spokesperson said the potential penalty for reporting late was a fine, currently $26,640.
While no new asylum seeker arrivals have been sent to Nauru since 2014, the offshore operation there continues to cost Australia between $35m and $40m a month on average, the same amount it did when the detention centre held more than 1,000 people.
Since then, government figures show eight further amendments, all uncontested, have escalated the total cost to $1.82bn.
The Guardian revealed in November that Canstruct International had just $8 in assets and had not commenced trading when it was awarded the contract.
The Canstruct group of companies, or entities associated with it, have made 11 donations to the Liberal National party in Queensland.
A spokesperson for the Department of Home Affairs said the Australian government remained committed to regional processing as a key pillar of Operation Sovereign Borders.
In 2015, Hancock Prospecting, the mining company owned by billionaire Gina Rinehart, was fined $130,000 for failing to file financial reports on time between 2008 and 2012.
The business was fined after pleading guilty to 13 counts of breaching section 319 of the Corporations Act.
