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ASIC Corporations (Wholly-owned Companies) Instrument 2016/785
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Department of the Treasury
This item is authorised by the following title:
Corporations Act 2001
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F2022C01149 (C07)
09 September 2022
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Part 1—Preliminary
1 Name of legislative instrument
3 Authority
4 Definitions
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Part 2—Order
5 Financial reporting relief for wholly-owned entities
6 Where financial reporting relief applies
7 Conditions
8 Companies excluded from relying on financial reporting relief
9 Relief from requirement to appoint auditor
10 When auditor appointment relief applies
11 Relief allowing holding entity to include consolidated financial statements in a financial report
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Part 3—Savings and transitional
12 Application of Part 2
13 Application of ASIC Class Order [CO 98/1418]
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Endnotes
Endnote 1—Instrument history
Endnote 2—Amendment history
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