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399 Opt-out notice by wholly-owned company relieved from financial reporting obligations

form – 399

Purpose

Use Form 399 when a company no longer seeks relief from lodging an audited financial report with ASIC under ASIC Corporations (Wholly-owned Companies) Instrument 2026/533.

Not needed if the company lodges Form 388 Copy of financial statements and reports (Form 388).

See ASIC Instrument 2026/533 for the full requirements.

How to lodge this form

Lodge online

Not applicable.

Lodge by post

You can download the form and send by email.

Download Form 399 (PDF 139 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 financial year relief ceased to apply.

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