CP 240 Remaking ASIC class orders on rounding, directors reports, disclosing entities and other matters

Released 1 October 2015

This consultation paper sets out ASIC’s proposals to remake our class orders relating to financial reporting into ASIC instruments. Under the Legislative Instruments Act 2003, these class orders will expire ('sunset') if not remade.

We are seeking feedback from stakeholders on our proposals to remake, without significant changes, the following class orders:

  • Class Order [CO 98/100] Rounding in financial reports and directors’ reports, which is due to expire on 1 April 2016
  • Class Order [CO 98/101] Members of companies, registered schemes and disclosing entities who are uncontactable and Class Order [CO 98/2395] Transfer of information from the directors’ report, which are due to expire on 1 October 2016
  • Class Order [CO 98/96] Synchronisation of financial year with foreign parent company and Class Order [CO 98/2016] Entities which cease to be disclosing entities before their deadline, which are due to expire on 1 October 2017; and
  • Class Order [CO 08/15] Disclosing entities—half-year financial reporting relief, which is due to expire on 1 April 2018.


CP 240 (PDF 231KB)

Attachment 1 to CP 240 (PDF 121KB)

Attachment 2 to CP 240 (PDF 313KB)

Attachment 3 to CP 240 (PDF 104KB)

Attachment 4 to CP 240 (PDF 109KB)

Attachment 5 to CP 240 (PDF 90KB)


Last updated: 23/03/2016 03:07