ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181
made under sections 341 and 352 of the
Corporations Act 2001
Compilation No. 1
Compilation date: 01/04/2025
Includes amendments up to: F2025L00421
ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181
made under sections 341 and 352 of the
Corporations Act 2001
Compilation No. 1
Compilation date: 01/04/2025
Includes amendments up to: F2025L00421
About this compilation
This compilation
This is a compilation of the ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181 that shows the text of the law as amended and in force on 01/04/2025 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Name of legislative instrument
5 Electronic lodgment of reports with operators of eligible financial markets
6 Approved forms to accompany financial documents
Part 4—Savings and transitional
7 Application of this instrument and ASIC Class Order [CO 98/104]
8 Application of this instrument and ASIC Class Order [CO 00/2451]
This is the ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181.
This instrument is made under sections 341 and 352 of the Corporations Act 2001.
In this instrument:
Act means the Corporations Act 2001.
eligible financial market means a financial market operated by:
(a) ASX Limited;
(b) National Stock Exchange of Australia Limited;
(c) SIM Venture Securities Exchange Limited; or
(d) Sydney Stock Exchange Limited.
eligible report means a report that a listed disclosing entity has to prepare or obtain under Division 1 or 2 of Part 2M.3 of the Act and includes a concise report provided to members under section 314 of the Act and an amended report within the meaning of section 322 of the Act.
(1) ASIC approves the electronic lodgment of an eligible report by a listed disclosing entity that is included in the official list of an eligible financial market.
(2) This approval applies where all the following are satisfied:
(a) the operator of the financial market is appointed as agent for ASIC to receive eligible reports electronically from listed disclosing entities;
(b) the eligible report is lodged with the operator electronically;
(c) the listed disclosing entity has adequate arrangements in place to ensure a signed copy of the eligible report is kept for a period of not less than 7 years from the time of electronic lodgment.
(3) This approval does not apply in relation to a financial year of a listed disclosing entity which is not a company or registered scheme.
For the avoidance of doubt, a listed disclosing entity that lodges an eligible report in accordance with the approval in section 5 does not have to comply with regulations 1.0.08 and 1.0.09 of the Corporations Regulations 2001 in relation to the eligible report.
ASIC Class Order [CO 98/104] continues to apply, despite its repeal, until the earlier of 1 October 2016 or when ASX Limited is appointed as agent for ASIC for the purposes of Part 2.
ASIC Class Order [CO 00/2451] continues to apply, despite its repeal until the earlier of 1 April 2017 or when ASX Limited is appointed as agent for ASIC for the purposes of Part 2.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | orig = original |
am = amended | par = paragraph(s)/subparagraph(s) |
amdt = amendment | /sub‑subparagraph(s) |
c = clause(s) | pres = present |
C[x] = Compilation No. x | prev = previous |
Ch = Chapter(s) | (prev…) = previously |
def = definition(s) | Pt = Part(s) |
Dict = Dictionary | r = regulation(s)/rule(s) |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
Effect | rs = repealed and substituted |
F = Federal Register of Legislation | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LA = Legislation Act 2003 | Sdiv = Subdivision(s) |
LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
(md not incorp) = misdescribed amendment | SR = Statutory Rules |
cannot be given effect | Sub‑Ch = Sub‑Chapter(s) |
mod = modified/modification | SubPt = Subpart(s) |
No. = Number(s) | underlining = whole or part not |
o = order(s) | commenced or to be commenced |
Ord = Ordinance |
|
Name | Registration | Commencement | Application, saving and transitional provisions |
ASIC Corporations (Electronic Lodgment of Financial Reports) Instrument 2016/181 | 31 March 2016 (see F2016L00452) | 1 April 2016 |
|
ASIC Corporations (Amendment) Instrument 2025/164 | 31 March 2025 (see F2025L00421) | 1 April 2025 |
|
Provision affected | How affected |
Section 1 | am. 2025/164 |
Section 2 | rep. s48D LA |
|
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