What this instrument covers
The Australian Securities and Investments Commission (ASIC) registered the ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59 on 25 March 2026. The instrument is made under the Corporations Act 2001 and is administered by the Department of the Treasury.
Operative dates
The Federal Register of Legislation records this instrument as in force from 25 March 2026 until 17 September 2026. The source summary also notes the instrument is listed as repealed in the RSS feed. The source does not explain this inconsistency.
What the instrument addresses
The instrument relates to the electronic lodgment of financial and sustainability reports with ASIC. The source summary does not detail which companies or entities are required to lodge reports electronically under this instrument, nor does it specify the obligations or penalties involved.
Inconsistency in the source
The Federal Register page records the instrument as in force between 25 March 2026 and 17 September 2026, while the RSS feed summary lists it as repealed. The source does not explain why these two descriptions differ.
Key actions
- Check the full text of the instrument at https://www.legislation.gov.au/F2026L00362 to determine whether it applies to your reporting obligations.
- If your business lodges financial reports with ASIC, confirm with your accountant or legal adviser whether this instrument changes how or when those reports must be submitted before 17 September 2026.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.