Regulatory tracker 2026

ASIC Corporations (Strata Title Co-Insurance) Instrument 2026/156

New relief measures to make it easier for insurers to work together on residential strata insurance policies that are too large for a single insurer to cover.

RG 104 AFS licensing: Meeting the general obligations (updated)

RG 205 Credit licensing: General conduct obligations (updated)

Withdrawn and updated regulatory guidance to make financial regulation simpler, clearer and easier to apply.

The following outdated regulatory guides have been withdrawn:

• RG 40 Good transaction fee disclosure for bank, building society and credit union deposit and payments products (transaction accounts)
• RG 64 Failure to lodge documents

CP 387 Enhanced beneficial ownership disclosure: Proposed legislative instrument, form and guidance

Seeks feedback on ASIC’s draft:

• ASIC Corporations (Listed Enhanced Beneficial Ownership Disclosure) Instrument 2026/XXX
  ‘Substantial Holding Notice’, and
• amended Regulatory Guides 5, 9 and 222.

Comments close 21 April 2026. 

ASIC Market Integrity Rules (Securities Markets) Determination 2026/166

ASIC Market Integrity Rules (Securities Markets) Repeal Instrument 2026/168

Maintains ASIC's policy of determining the allocation of Equity Market Products to tiers.

Replaces ASIC Market Integrity Rules (Securities Markets) Determination 2025/862 (repealed 8 April 2026).

INFO 99 Disclosure of credit ratings in Australia (updated)

INFO 271 How to avoid greenwashing when offering or promoting sustainability-related products (updated)

RG 45 Mortgage schemes: Improving disclosure for retail investors (issued)

RG 46 Unlisted property schemes: Improving disclosure for retail investors (issued)

RG 166 AFS licensing: Financial requirements (updated)

RG 178 Foreign collective investment schemes (updated)

RG 231 Infrastructure entities: Improving disclosure for retail investors (issued)

RG 232 Agribusiness managed investment schemes: Improving disclosure for retail investors (issued)

RG 240 Hedge funds: Improving disclosure (issued)

Updates to reflect the renamed RG 168 Product Disclosure Statements: Disclosure and other obligations (released December 2025), remove out-of-date information and align with current ASIC style and drafting practices.

ASIC Deferred Sales Model Exemption (CGUA—Business-Related Livestock Insurance) Instrument 2026/144

Relief to facilitate a business-related livestock add-on insurance product.

REP 829 ASIC enforcement and regulatory update: July to December 2025

Provides an overview of ASIC’s work and key matters between 1 July and 31 December 2025.

26-033MR Misconduct reports to ASIC highlight spike in corporate governance issues

Reports of misconduct data

Summary of enforcement outcomes: July to December 2025

INFO 295 Employee entitlement schemes (new)

Provides an overview of ASIC's new approach to regulation of employee entitlement schemes under the Corporations Act that will apply from 1 April 2026, including details of transitional arrangements and guidance for operators on the process for applying for an Australian financial services (AFS) licence.

RG 22 Directors’ solvency declaration (updated)

RG 26 Resignation, removal and replacement of auditors (updated)

RG 78 Breach reporting by AFS licensees and credit licensees (updated)

Minor consequential changes following the reissue of RG 34 Auditor obligations: Reporting to ASIC (released September 2025).

Sustainability reporting requirements: Educational modules 6-8

Educational materials developed with the Australian Accounting Standards Board (AASB), the University of Technology Sydney and educational design agency Studio 3 to help smaller companies and report preparers in understanding and applying the foundational concepts behind the new sustainability reporting requirements.

INFO 80 How to interpret ASIC's corporate insolvency statistics (updated)

Minor update to note that we capture as “overseas” registrations for registered liquidators based in New Zealand registered in Australia under the Trans-Tasman Mutual Recognition Act 1997 (TTMRA) and registered liquidators who have relocated overseas.

INFO 279 Serving legal documents on ASIC (updated)

Minor amendments related to lodging Form 519 Notification of court action relating to winding up.

INFO 274 Tips for giving self-managed superannuation fund advice (updated)

Minor technical amendments including the addition of a link to REP 824 Review of SMSF establishment advice (released in November 2025).

ASIC Superannuation (Notice of disqualification—Bruce Elliot Rowntree) Instrument 2026/62

SMSF auditor disqualification notice under section 130F(2) of the Superannuation Industry (Supervision) Act.

ASIC Corporations (Amendment) Instrument 2026/48

Amends ASIC Corporations (Internal Dispute Resolution Data Reporting) Instrument 2022/205 by referencing an updated version of the IDR data reporting handbook.

ASIC Corporations (Spencer Stuart Public Limited Company Employee Share Scheme Disclosure) Instrument 2026/55

Relief to facilitate an employee share program.

ASIC Corporations (Amendment) Instrument 2026/24

Amends ASIC Corporations (Short Selling) Instrument 2018/745 to extend conditional short selling relief for appointed market makers to support market liquidity in exchange-traded options (ETOs) listed over Global X Physical Gold Structured and specified structured products referencing precious metal.

CS 45 Proposed remake and sunset of financial reporting-related legislative instruments

Seeks feedback on proposal to remake three legislative instruments relating to financial reporting relief:

• ASIC Corporations (Rounding in Financial/Directors' Reports) Instrument 2016/191
• ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181, and
• ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73.

ASIC is also seeking feedback on its proposal to allow ASIC Corporations (Offer Information Statements) Instrument 2016/76 to sunset on 1 April 2026. 

Comments close 27 February 2026.

CS 44 Proposed extension of relief for intra-fund transfers

Seeks feedback on proposal to extend the relief in ASIC Corporations (Superannuation: Accrued Default Amount and Intra-Fund Transfers) Instrument 2016/64 until 1 April 2031. The relief is due to sunset on 1 April 2026.

Comments close 18 February 2026.

ASIC Corporations (Unclaimed Compulsory Acquisition Consideration) Instrument 2026/4

Enhances the privacy and security of personal information by preventing the publication of street names and numbers in the Unclaimed Monies Gazette relating to the compulsory acquisition of securities under Parts 6A.1 or 6A.3 of the Corporations Act.

REP 828 Risky business: Driving change in CFD issuers’ distribution practices

Details key findings and outcomes from a sector-wide review of contracts for difference (CFD) issuers’ distribution practices and compliance measures.

CS 43 Proposed extension of instrument relieving securitisation entities from holding an AFS licence

Seeks feedback on a proposal to remake ASIC Corporations (Securitisation Special Purpose Vehicles) Instrument 2016/272 to extend the exemption for securitisation entities from holding an Australian financial services (AFS) licence. 

Comments close 20 February 2026.

RG 26 Resignation, removal and replacement of auditors (updated)

INFO 290 Resignation and removal of auditors of Australian financial services licensees (updated)

Updated to reflect ASIC's new AFS licence application process.

INFO 268 Relevant providers who provide tax (financial) advice services (updated)

INFO 276 Registration for relevant providers (updated)

INFO 277 Registration of relevant providers: Guidance on making declarations (updated)

Minor wording adjustment made to the definition of 'existing provider' by replacing the term 'personal advice' with 'financial product advice'.

CS 42 Proposed updates to guidance on financial reporting and audit relief in RG 43

Proposed update to ensure the currency and clarity of guidance on ASIC’s approach to granting relief from the financial record keeping, financial reporting and audit requirements of Parts 2M.2, 2M.3 and 2M.4 (other than Division 4) of the Corporations Act.

ASIC proposes updates to guidance on financial reporting and audit relief (news item)

INFO 268 Relevant providers who provide tax (financial) advice services (updated)

Minor wording adjustments made to INFO 268 and its associated flowchart and webpages.