{"id":"F2007B00673","name":"ASIC Class Order [CO 04/967]","slug":"asic-class-order-co-04-967","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":62462,"registerId":"commonwealth-F2007B00673-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"ASIC Class Order [CO 04/967]","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n## Australian Securities and Investments Commission\n\nCorporations Act 2001 - Subsection 341(1) – Order\n\n \n\nUnder subsection 341(1) of the Corporations Act 2001 the Australian Securities and Investments Commission relieves each registered scheme that is a disclosing entity from subsections 296(1) and 304 of that Act insofar as accounting standard AASB 1046 \"Director and Executive Disclosures by Disclosing Entities\" requires a financial report of the scheme for a financial year or half-year ending on a day between 30 June 2004 to 29 September 2004 (both inclusive) to disclose amounts relating to the remuneration of a director or executive of the scheme's responsible entity.\n\n \n\n \n\n### Dated this 6th day of August 2004\n\n \n\n \n\n \n\nSigned by Brendan Byrne\n\nas a delegate of the Australian Securities and Investments Commission\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2493},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, time-limited relief instrument consistent with its original purpose. As a specific class order granting temporary exemption from disclosure requirements, it has not expanded beyond its initial scope."},"complexity_factors":["References specific sections of the Corporations Act 2001 (ss 341(1), 296(1), 304)","Incorporates external accounting standard AASB 1046 by reference","Uses defined statutory terms requiring specialist knowledge ('registered scheme', 'disclosing entity', 'responsible entity')","Strictly limited temporal application (specific 3-month window in 2004)"],"plain_english_summary":"This order temporarily exempts certain managed investment schemes that are disclosing entities from having to disclose director and senior executive remuneration under AASB 1046 for financial reports with periods ending between 30 June 2004 and 29 September 2004. It effectively delays that specific disclosure obligation for affected funds, easing the transition to the new reporting requirements."}},"importantCases":[],"_links":{"self":"/api/acts/asic-class-order-co-04-967","history":"/api/acts/asic-class-order-co-04-967/history","analysis":"/api/acts/asic-class-order-co-04-967/analysis","conflicts":"/api/acts/asic-class-order-co-04-967/conflicts","importantCases":"/api/acts/asic-class-order-co-04-967/important-cases","documents":"/api/acts/asic-class-order-co-04-967/documents"}}