You might brush up on securities offers. This is not an internal matter or accounting issue, it is a matter of dates of record for public offers/entitlements to be taken up.
That would not change the problem, only the ‘problem date’ since it is not an internal matter, it is a matter of a public offering/entitlement. The company could change the closing date, but that would be the closing date, still not Bpay’s lodgement date.
It is actually the company’s responsibility to conduct the offer in accordance with ASIC and RG 254.
The operative words appear to be that a prospectus must be issued (for the cases in point) and A prospectus must state that no securities will be issued after the expiry date specified The closing date is the trigger date for the new securities being issued.
