ASIC Corporations (Annual and Half-year Reporting) Instrument 2026/468

ASIC Corporations (Annual and Half-year Reporting) Instrument 2026/468 brings together exemptions, modifications and an approval relating to financial reporting and associated disclosure requirements under the Corporations Act 2001. It is registered as F2026L01228 and provides relief in specified circumstances, subject to conditions.

The instrument covers both general presentation issues and relief for particular entity structures. General provisions address rounding, omission of nil amounts, certain disclosures about acquisitions and disposals after the reporting period, and the placement of information otherwise included in a directors’ report. Other Parts address parent entities, related registered schemes, non-reporting entities, partial-year reporting by disclosing entities, stapled groups, foreign entities and entities with a foreign parent.

Its scope also includes approval for electronic lodgment of certain reports with eligible financial market operators and particular fundraising or financial-product disclosure relief. Some provisions address sustainability reporting for related schemes and stapled groups. These are defined forms of relief, not a general waiver of reporting or disclosure duties for all businesses.

The instrument repeals a number of earlier instruments and contains savings and transitional provisions. It commences the day after registration. An entity relying on an older relief instrument may therefore need to consider the relevant replacement provision and transition rules rather than assume that the old citation or every condition remains unchanged.