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389 Opt-in/change of holding entity notice by wholly-owned company relieved from financial reporting obligations

form – 389

Purpose

Form 389 is used by companies relieved from lodging an audited financial report under ASIC Corporations (Wholly-owned Companies) Instrument 2026/533.

The company must be wholly owned by another company and have a deed of cross-guarantee with that company.

Lodge this form if the company did not seek relief in the preceding year or if its holding entity changes. See the instrument for full requirements of the relief.

How to lodge this form

Lodge online

Not applicable.

Lodge by email

You can download the form and send by email.

Download Form 389 (PDF 145 KB)

(PDF last updated: 06/10/2026)

Send a copy of the signed form by email to lodgement@asic.gov.au.

Email lodging details:

  • The email must include the form number, company name and ACN in the subject line.
  • Submit the form in PDF format.
  • Do not send general enquiries and forms not designated to this email address. For enquiries, visit Contact us.

Lodge by post

If you are unable to lodge the form via email, you can find the postal address on the PDF form.

Fees

Applicable fees

No fee.

Late fees

Not applicable.

Lodging period

Any time up to 4 months after the end of the first financial year relief applies.

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