InFocus October 2026 - Volume 35 Issue 9

More ways to lodge: email lodgement options available

Registered agents can lodge transactions through our established online services and dedicated email mailboxes. These channels provide clear, supported pathways for submitting forms and other information, including where online lodgement is not available.

Email-enabled forms can be submitted through the relevant dedicated mailbox, helping ensure each transaction reaches the right team for processing. To support this streamlined approach, the Online Exceptions mailbox (online.exceptions@asic.gov.au) will be retired on 12 October 2026.

What lodgement options are available?

Use our online services wherever possible. If a transaction cannot be lodged online, check whether the form can be submitted by email and send it to the dedicated mailbox identified in the lodgement guidance.

When lodging information:

• Use our online services wherever possible.
• Where online lodgement is unavailable, use the dedicated email mailbox listed for the relevant form or transaction.
• Submit transactions through the correct channel to support faster and more efficient processing.

Why use the dedicated lodgement channels?

Our online services and dedicated email mailboxes are established and supported lodgement pathways. Choosing the channel specified for the relevant transaction helps direct submissions to the right place and supports a simpler lodgement experience.

Using the appropriate online or email lodgement channel helps:

• Reduce processing delays.
• Improve tracking and management of transactions.
• Provide a more consistent lodgement experience.
• Ensure submissions are received by the team responsible for the relevant form or transaction.

Finding the right email lodgement mailbox

Guidance for each form identifies whether it can be lodged online or by email and, where applicable, provides the dedicated email mailbox. From 12 October 2026, automated responses from the Online Exceptions mailbox will direct users to the appropriate lodgement pathway.

To find the correct lodgement channel, refer to our guidance on How to lodge forms online, email mail. If you are still unsure where to submit a transaction, contact us for assistance.

Action required

Review your processes, templates and guidance to make sure they direct users to the appropriate online service or dedicated email lodgement mailbox. Update any references to the Online Exceptions mailbox before 12 October 2026.

By using the right lodgement pathway the first time, you can help reduce delays and provide a more efficient experience for your clients. 

Updates to reporting and audit-related forms

On 18 September, we published updates to several forms. 

The updates relate to the consolidation of existing financial and sustainability reporting and audit-related relief instruments into:

• ASIC Corporations (Annual and Half-year Reporting) Instrument 2026/468; and
• ASIC Corporations (Auditing) Instrument 2026/469.

As a result, we have updated Forms 382, 384, 394, 396, 406 and 5230.

The updates ensure that references to legislative instruments in these forms remain correct. The updates include:

• replacing references to superseded legislative instruments with references to the new consolidated instruments (or the relevant Parts or sections of those instruments, where appropriate);
• removing and clarifying out-of-date information; and
• adding information about email lodgement, where applicable.

The updates ensure that the forms remain current and accurately reflect current financial and sustainability reporting and audit-related relief instruments.

Learn more about the new consolidated reporting and audit-related instruments in our news item, ASIC issues consolidated reporting and auditing relief instruments.

Consultation on access to information on the companies register

On 11 September, we released Consultation Paper (CP 391) seeking feedback on what information on the companies register should be made available in future, and who should have access. 

We’re seeking feedback to understand the needs of registry users and ensure the future access to registry information balances transparency of important business information with impacts relating to privacy and safety, particularly given the heightened increase of cybercrime and impersonation scams. Supporting the consultation, we’ve hosted several information sessions and roundtable discussions to help inform the feedback that stakeholders will provide through their submissions. We’re very appreciative of those who have participated and contributed by sharing their views.

For more information about our consultation see: CP 391 Access to information on the companies register | ASIC

This consultation closes at 5pm (AEDT) on 12 October 2026.

Please submit your feedback or detailed submissions to consultation.registrydata@asic.gov.au.

Lodge paper forms faster - email now available for most ASIC Forms

We’re making it even easier to business with us. 

A further five forms can now be lodged by email, giving you a faster and more convenient alternative to paper lodgement. By lodging via email you can reduce printing, posting and manual handling, helping you complete transactions more efficiently.

The newly enabled forms support a range of transactions, including:

• Form 106 - Request to withdraw a lodged document
• Form 404 - Notification of change to agent of a foreign company
• Form 409 - Notification of change to details of a foreign company or registered Australian body
• Form 418 - Memorandum of appointment of local agent of a foreign company
• Form 6010 - Application for voluntary deregistration of a company

You can view the full list of forms that can be lodged by email on our website. 

Why use email

Email lodgement offers a simple alternative when online lodgement is not available. Benefits include:

• No printing costs
• Faster delivery to us
• Reduced manual handling.
• A more convenient and streamlined lodgement process. 

Paper lodgement remains available for customers unable to lodge online.  

Supporting a simpler register experience

This addition of forms is another practical step in our ongoing work to simplify registry interaction and improved the customer experience.  Expanding email lodgement options reducing administrative effort and makes it easier for registered agents to transact with us.

Avoid Delays: Common Issues when reinstating a company 

We regularly receive reinstatement applications that can’t be assessed because key information, supporting evidence or declarations are missing. 

Understanding the most common issues can help you lodge a complete application the first time and avoid unnecessary delays.

1. Payment must be received before assessment

We can only assess a reinstatement application once all outstanding fees have been paid in full. 

2. The application must be signed by an eligible applicant

An application for reinstatement must be signed by a person who was a director, secretary or member at the time the company was deregistered. 

A registered agent may lodge the application but cannot sign it and must ensure the applicant is authorised to sign.

3. Evidence must support the reason for reinstatement (Voluntary deregistration)

You must provide evidence showing that one or more declarations in Form 6010 were not satisfied at the time of deregistration.

Example evidence include, the company:

• held assets at the time of deregistration
• has outstanding liabilities or entitlements
• had a debt or credit with the ATO at the time of deregistration

Note: An unlodged final tax return on its own is not sufficient evidence for reinstatement.

4. Complete the declaration in full

Make sure all sections of the declaration are completed, including the "All Applicants" declaration. Incomplete declarations can delay assessment and result in requests for further information.

Tips for registered agents and other third parties

Before lodging an application to reinstate a company, check that:

• The company had assets, liabilities or an ATO debt or credit when it was deregistered.
• Supporting documents clearly show why the company should be reinstated.
• The application is signed by an eligible applicant.
• All declarations have been completed.

Providing complete information, supporting evidence and correct declarations can help us assess your application faster and avoid unnecessary delays.

Learn more about reinstating a company on our website

Spotlight article from other Government departments or industries

Protect your personal information from scammers Scammers target real people and businesses for their personal information, to then commit refund fraud, access myGov accounts, steal superannuation or sell identities to organised crime groups.  The ATO encourages small business owners to take steps to strengthen their online security and protect their personal information. Always stop and take a second to check it’s really the ATO contacting you.  To learn more about protecting you and your business from scammers visit ato.gov.au/scamsafe