Regulatory tracker 2026

Inquiry into the ASX Group Final Report

ASX Inquiry Panel’s final report following the Panel’s nine-month analysis, focusing on governance, capability and risk management frameworks and practices across the group.

RG 167 AFS licensing: Discretionary powers (updated)

RG 276 Superannuation forecasts: Calculators and retirement estimates (updated)

INFO 248 Enhanced regulatory sandbox (updated)

Consequential updates following the remaking of relief for generic financial calculators in ASIC Corporations (Generic Calculators) Instrument 2026/41.

ASIC updates relief instrument for generic financial calculators (news item)

ASIC proposes to remake ‘sunsetting’ legislative instrument about generic financial calculators (news item)

CS 34 Proposed remake of generic financial calculators instrument

ASIC Corporations (Amendment) Instrument 2026/246

ASIC Corporations (Exchange-Traded Warrants) Instrument 2026/247

Instrument 2026/246 extends the expiry date of ASIC Corporations (Margin Lending Relief for Exchange-Traded Instalment Warrants) Instrument 2021/194 to 1 April 2031.

Instrument 2026/247 remakes ASIC Corporations (Exchange-Traded Warrants) Instrument 2016/886 which is due to sunset on 19 October 2026.

ASIC Corporations (Employee Entitlement Schemes) Instrument 2026/199

Remade legislative instrument reflecting ASIC’s updated policy approach for the regulation of employee entitlement schemes, replacing ASIC Corporations (Employee redundancy funds relief) Instrument 2015/1150 which is due to sunset on 1 April 2026.

ASIC issues new legislative instrument for operators of employee entitlement schemes (news item)

ASIC releases guidance for operators of employee entitlement schemes (news item)

Sustainability reporting requirements: Educational modules 1-3

e-learning modules designed to assist companies in understanding the core concepts behind the new sustainability reporting requirements in the Corporations Act following the previous publication of the PDF versions of all eight modules on the ASIC website in December 2025 and February 2026.

ASIC launches e-learning educational modules on sustainability reporting (news item)

First sustainability reporting educational modules released to assist smaller companies (news item)

CS 48 Proposed changes to the ASIC Derivative Transaction Rules (Reporting) 2024

Seeks feedback on ASIC's proposal to make amendments to the ASIC Derivative Transaction Rules (Reporting) 2024 (2024 Reporting Rules).

These proposed amendments are intended to respond to industry requests for practical improvements, simplify reporting and support continued alignment with international data standards and the reporting rules of other major jurisdictions. The targeted changes would also help improve the quality of the data reported to ASIC for regulatory purposes.

ASIC invites feedback on proposed derivative transaction reporting rules updates (news item)

ASIC Corporations (Rounding in Financial/Directors' Reports) Instrument 2026/183

ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59

ASIC Corporations (Disregarding Technical Relief) Instrument 2026/180

Three remade legislative instruments that provide financial reporting relief, following consultation with industry, replacing:

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

Withdrawn: RG 28 Relief from dual lodgment of financial reports

ASIC updates financial reporting relief instruments (news item)

ASIC proposes updates to legislative instruments about financial reporting (news item)

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

ASIC Corporations (Minimum Subscription and Quotation Conditions) Instrument 2026/87

ASIC Corporations (Regulatory Capital Securities) Instrument 2026/88

ASIC Corporations (Consents to Statements) Instrument 2026/89

ASIC Corporations (Exposure Period) Instrument 2026/90

ASIC Corporations (Debenture Prospectuses) Instrument 2026/91

ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2026/92

ASIC Corporations (Market Research and Roadshows) Instrument 2026/93

ASIC Corporations (Sale Offers That Do Not Need Disclosure) Instrument 2026/94

ASIC Corporations (Sale Offers by Controllers) Instrument 2026/95

ASIC Corporations (Sale Offers: Securities Issued on Conversion of Convertible Notes) Instrument 2026/96

ASIC Corporations (Offers of Convertibles) Instrument 2026/97

ASIC Corporations (Non-Traditional Rights Issues) Instrument 2026/98

ASIC Corporations (Real Estate Companies) Instrument 2026/99

ASIC Corporations (IDPS—Relevant Interests) Instrument 2026/100

ASIC Corporations (Minimum Bid Price) Instrument 2026/101

ASIC Corporations (Takeovers—Accelerated Rights Issues) Instrument 2026/102

ASIC Corporations (Unsolicited Offers—Foreign Bids) Instrument 2026/103

ASIC Corporations (Approved Foreign Markets—Buy-backs and Takeovers) Instrument 2026/104

ASIC Corporations (Amendment) Instrument 2026/186

Remakes fundraising and mergers and acquisitions relief previously provided by the following legislative instruments that were due to sunset on 1 April 2026:

• ASIC Corporations (Real Estate Companies) Instrument 2015/1049
• ASIC Corporations (Minimum Subscription and Quotation Conditions) Instrument 2016/70
• ASIC Corporations (Regulatory Capital Securities) Instrument 2016/71
• ASIC Corporations (Consents to Statements) Instrument 2016/72
• ASIC Corporations (Exposure Period) Instrument 2016/74
• ASIC Corporations (Debenture Prospectuses) Instrument 2016/75
• ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2016/78
• ASIC Corporations (Market Research and Roadshows) Instrument 2016/79
• ASIC Corporations (Sale Offers That Do Not Need Disclosure) Instrument 2016/80
• ASIC Corporations (Sale Offers By Controllers) Instrument 2016/81
• ASIC Corporations (Sale Offers: Securities Issued on Conversion of Convertible Notes) Instrument 2016/82
• ASIC Corporations (Offers of Convertibles) Instrument 2016/83
• ASIC Corporations (Non-Traditional Rights Issues) Instrument 2016/84
• ASIC Corporations (IDPS—Relevant Interests) Instrument 2015/1067
• ASIC Corporations (Minimum Bid Price) Instrument 2015/1068
• ASIC Corporations (Takeovers - Accelerated Rights Issues) Instrument 2015/1069
• ASIC Corporations (Unsolicited Offers—Foreign Bids) Instrument 2015/1070
• ASIC Corporations (8 Daphne Street Botany Ltd – Real Estate Company) Instrument 2017/1063 
• ASIC Corporations (Approved Foreign Markets—Buy-backs and Takeovers) Instrument 2015/1071

Amended:

• ASIC Corporations (Definition of Approved Foreign Market) Instrument 2017/669
• ASIC Corporations (Offers of CHESS Depository Interests) Instrument 2025/180

ASIC proposes to remake relief for fundraising and mergers and acquisitions (news item)

CS 36 Proposed remake of relief for fundraising and mergers and acquisitions

ASIC Corporations (Amendment) Instrument 2026/159

Extends relief provided under ASIC Corporations (Short Term Trading Market) Instrument 2021/218 until 1 April 2031.

ASIC Corporations (Foreign Licensees and ADIs) Instrument 2026/121

ASIC Corporations (Amendment) Instrument 2026/123 

Remakes and extends financial reporting and record keeping relief previously provided under ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186 and ASIC Corporations (Licence Conditions—Treatment of Lease Assets) Instrument 2021/229 which were due to sunset on 1 April 2026 and automatically repeal on 1 May 2026 respectively.

ASIC remakes relief instruments for AFS licensees and overseas banks (news item)

ASIC proposes to remake relief instruments for AFS licensees and overseas banks (news item)

CS 40 Proposed remake of relief instruments for AFS licensees and overseas banks

ASIC Credit (Updated Details for Prescribed Disclosure) Instrument 2026/122

ASIC Corporations (Miscellaneous Technical Relief) Instrument 2026/115

ASIC Corporations (Amendment) Instrument 2026/116

Remakes relief previously provided in ASIC Credit (Updated details for prescribed disclosure) Instrument 2016/200 and ASIC Corporations (Miscellaneous Technical Relief) Instrument 2015/1115.

Instrument 2026/116 makes consequential amendments to:

• ASIC Corporations (School Enrolment Deposits) Instrument 2016/812
• ASIC Corporations (Serviced Apartment and Like Schemes) Instrument 2016/869
• ASIC Corporations (Property Rental Schemes) Instrument 2016/870
• ASIC Corporations (Managed Discretionary Account Services) Instrument 2016/968
• ASIC Corporations (Factoring Arrangements) Instrument 2017/794
• ASIC Corporations (Mortgage Offset Accounts) Instrument 2017/795
• ASIC Corporations (Wholesale Equity Scheme Trustees) Instrument 2017/849
• ASIC Corporations (Mortgage Investment Schemes) Instrument 2017/857
• ASIC Corporations (Group Purchasing Bodies) Instrument 2018/751

ASIC remakes technical relief and updated credit disclosure instruments (news item)

ASIC proposes to remake instruments for technical relief and prescribed credit disclosure (news item)

CS 41 Proposed remake of miscellaneous technical relief and updated credit disclosure instruments

ASIC Corporations (Intra-Fund Transfers) Instrument 2026/688

Continues the intra-fund transfer relief provided for superannuation trustees in ASIC Corporations (Superannuation: Accrued Default Amount and Intra-Fund Transfers) Instrument 2016/64 which was due to sunset on 1 April 2026.

ASIC extends intra-fund transfer relief for super trustees (news item)

ASIC proposes to extend intra-fund transfer relief for super trustees (news item)

CS 44 Proposed extension of relief for intra-fund transfers

ASIC Corporations (Non-cash Payment Facilities) Instrument 2026/167

Remakes relief for seven types of non-cash payment facilities from different aspects of the Corporations Act previously provided by ASIC Corporations (Non-Cash Payment Facilities) Instrument 2016/211 

ASIC remakes non-cash payment facilities instrument (news item)

ASIC proposes to remake relief instrument for non-cash payment facility exemptions (news item)

CS 29 Proposal to remake relief instrument for non-cash payment facility exemptions

CS 47 Proposed remake of relief for managed discretionary account services

ASIC proposes to remake ASIC Corporations (Managed Discretionary Account Services) Instrument 2016/968, due to expire on 1 October 2026.

Comments close 28 April 2026.

ASIC Corporations (Generic Calculators) Instrument 2026/41

Remakes relief previously provided in ASIC Corporations (Generic Calculators) Instrument 2016/207 which was due to sunset on 1 April 2026.

ASIC updates relief instrument for generic financial calculators (news item)

ASIC proposes to remake ‘sunsetting’ legislative instrument about generic financial calculators (news item)

CS 34 Proposed remake of generic financial calculators instrument

CP 388 Net tangible assets requirement for responsible entities

Consults on options to potentially increase the net tangible assets (NTA) requirement that applies to responsible entities and other fund operators under ASIC Corporations (Financial Requirements for Responsible Entities, IDPS Operators and Corporate Directors of Retail CCIVs) Instrument 2023/647. ASIC is also seeking feedback on NTA requirements for other Australian financial services (AFS) licensees to inform any future ASIC work.

Comments close 17 April 2026.

Internal Dispute Resolution (IDR) data dashboard

Enables users to compare the complaints reported by individual financial firms, including their handling of complaints associated with specific products like home loans, credit cards, life and general insurance, or financial advice.

ASIC Derivative Transaction Rules (Clearing) 2026

ASIC Derivative Trade Repository Rules (Amendment) Instrument 2026/52

Remakes the ASIC Derivative Transaction Rules (Clearing) 2015.

Instrument 2026/52 amends the ASIC Derivative Trade Repository Rules 2023 to make consequential rule changes introduced by Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023.

CS 46 Proposed remake of exchange-traded warrant-related instruments

Proposal to remake the following two sunsetting legislative instruments which provide relief related to exchange-traded warrants:

• ASIC Corporations (Margin Lending Relief for Exchange-Traded Instalment Warrants) Instrument 2021/194 due to sunset on 1 April 2026, and
• ASIC Corporations (Exchange-Traded Warrants) Instrument 2016/886 due to sunset on 1 October 2026.

Comments close 24 March 2026.

INFO 151 ASIC’s approach to enforcement (updated)

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

Substantially remakes the exemption previously provided under ASIC Corporations (Securitisation Special Purpose Vehicles) Instrument 2016/272 which was due to sunset on 1 April 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 Corporations (Division 3 Securities and Division 4 Financial Products) Instrument 2026/32

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.

INFO 281 Accessing the experienced provider pathway (updated)

Minor technical amendments to clarify obligations and maintain currency of guidance.

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.