What this instrument covers
The ASIC Corporations (Rounding in Financial/Directors' Reports) Instrument 2026/183 (reference F2026L00352) is a legislative instrument dealing with rounding rules in financial reports and directors' reports under the Corporations Act 2001. It is administered by the Department of the Treasury.
Key dates
- Registered: 24 March 2026
- Repealed: 17 September 2026 - the instrument is in force until this date, after which it is repealed
Scope
The instrument applies to financial reports and directors' reports in a general sense. The source document does not specify which companies or report types are affected beyond this general reference.
Where to find the detail
The full text of the rounding rules is available at the official legislative register: https://www.legislation.gov.au/F2026L00352.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.