{"id":"F2026L00362","name":"ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59","slug":"asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107965,"registerId":"commonwealth-F2026L00362-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59","content":"![Commonwealth Coat of Arms and ASIC logo](image.001.png)\n\nASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59\n\nI, Michael Dorman, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.\n\nDate 24 March 2026\n\nMichael Dorman\n\nContents\n\nPart 1—Preliminary 3\n\n1 Name of legislative instrument....................................3\n\n2 Commencement...............................................3\n\n3 Authority....................................................3\n\n4 Schedules....................................................3\n\n5 Simplified outline of this legislative instrument......................3\n\n6 Definitions...................................................3\n\nPart 2—Approval 5\n\n7 Electronic lodgment of reports with operators of eligible financial markets.5\n\nPart 3—Order 6\n\n8 Approved forms not required to accompany electronically lodged reports..6\n\nPart 4—Repeal 7\n\n9 Repeal.......................................................7\n\nSchedule 1—Repeals 8\n\nASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181 8\n\nPart 1—Preliminary\n\n1 Name of legislative instrument\n\nThis is the ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59.\n\n2 Commencement\n\nThis instrument commences on the later of:\n\n(a) the day after it is registered on the Federal Register of Legislation; and\n\n(b) 1 April 2026.\n\n> Note: The register may be accessed at www.legislation.gov.au.\n\n3 Authority\n\nThis instrument is made under sections 341 and 352 of the Corporations Act 2001.\n\n4 Schedules\n\nEach instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n5 Simplified outline of this legislative instrument\n\nThe instrument contains an approval and an exemption that, subject to certain requirements, allow listed disclosing entities to lodge certain reports electronically with the relevant market operator without also having to separately lodge the reports with ASIC.\n\n6 Definitions\n\nIn this instrument:\n\nAct means the Corporations Act 2001.\n\neligible financial market means a financial market operated by:\n\n(a) ASX Limited ACN 008 624 691; or\n\n(b) Cboe Australia Pty Ltd ACN 129 584 667; or\n\n(c) National Stock Exchange of Australia Limited ACN 000 902 063; or\n\n(d) Sydney Stock Exchange Limited ACN 080 399 220.\n\neligible report means a report that a listed disclosing entity has to prepare or obtain under Division 1 or 2 of Part 2M.3 of the Act and includes a concise report provided to members under section 314 of the Act and an amended report within the meaning of section 322 of the Act.\n\nPart 2—Approval\n\n7 Electronic lodgment of reports with operators of eligible financial markets\n\n(1) ASIC approves the electronic lodgment of an eligible report by a listed disclosing entity that is included in the official list of an eligible financial market.\n\n(2) This approval applies where all the following are satisfied:\n\n(a) the operator of the financial market is appointed as agent for ASIC to receive eligible reports electronically from listed disclosing entities;\n\n(b) the eligible report is lodged with the operator electronically;\n\n(c) the listed disclosing entity has adequate arrangements in place to ensure a signed copy of the eligible report is kept for a period of not less than 7 years from the time of electronic lodgment.\n\n(3) This approval does not apply in relation to a financial year of a listed disclosing entity which is not a company or registered scheme.\n\n  \n\nPart 3—Order\n\n8 Approved forms not required to accompany electronically lodged reports\n\nFor the avoidance of doubt, a listed disclosing entity that lodges an eligible report in accordance with the approval in section 7 does not have to comply with regulations 1.0.08 and 1.0.09 of the Corporations Regulations 2001 in relation to the report.\n\n  \n\nPart 4—Repeal\n\n9 Repeal\n\nThis instrument is repealed at the start of 1 April 2031.\n\n  \n\nSchedule 1—Repeals\n\nASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181\n\n1 The whole of the instrument\n\nRepeal the instrument.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains the same scope as its predecessor (ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181, which it repeals). It continues to provide the same streamlined electronic lodgment mechanism for listed disclosing entities. The 2026 version appears to be a straightforward reissue/update rather than an expansion of scope."},"complexity_factors":["Very short instrument (9 sections plus Schedule)","Only 4 defined terms in section 6","Simple conditional structure in section 7(2) with 3 straightforward requirements (a), (b), (c)","Single explicit exception in section 7(3) excluding non-company/non-scheme entities","No nested exceptions or complex cross-referencing beyond basic Corporations Act citations","Clear sunset date (1 April 2031) in section 9"],"plain_english_summary":"This instrument lets listed companies lodge their financial and sustainability reports electronically with their stock exchange, which—once appointed—acts as ASIC’s agent, removing the need to lodge separate paper copies with ASIC and cutting duplication.\n\nIt affects listed disclosing entities and market operators, requires electronic lodging and a signed copy be kept for seven years, and automatically expires on 1 April 2031."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument repeals the earlier 2016 instrument in full (Schedule 1) and establishes the current approval and exemption framework allowing listed disclosing entities on the specified markets to lodge eligible reports electronically via a market operator appointed as ASIC’s agent, subject to recordkeeping and exclusion rules; it includes commencement and a built‑in repeal date (s6; s7; s8; s2; s9)."},"complexity_factors":["Narrow, well-defined subject matter: electronic lodgment approval and limited exemptions (s7, s8).","Explicit list of eligible markets in definitions reduces scope ambiguity (s6).","Recordkeeping requirement uses an imprecise standard—\"adequate arrangements\"—which creates some operational discretion (s7(2)(c)).","Interaction with existing Corporations Regulations (regs 1.0.08–1.0.09) is explicitly addressed, reducing legal uncertainty (s8).","Exclusion for financial years of entities that are not companies or registered schemes adds a targeted carve‑out (s7(3)).","Instrument lifespan, commencement and repeal dates impose temporal limits employers must track (ss2,9; Schedule).","Delegated ASIC decision‑making basis is statutory (ss3 and authority under ss341 and 352 of the Act).","Full repeal of the 2016 instrument means implementers must confirm transitional or legacy implications (Schedule 1)."],"plain_english_summary":"This instrument lets listed disclosing entities on specified Australian stock markets lodge required financial and sustainability reports electronically with the market operator instead of separately with ASIC, provided the market operator is appointed as ASIC’s agent and the entity keeps a signed copy for at least seven years (s6; s7(1)–(2)). ASIC grants the approval and exempts such reports from regs 1.0.08–1.0.09 (s7; s8); compliance duties fall on listed entities to appoint the operator and maintain records (s7(2)(a),(c); s8; s9)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59","history":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59/history","analysis":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59/analysis","conflicts":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59/conflicts","importantCases":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59/important-cases","documents":"/api/acts/asic-corporations-electronic-lodgment-of-financial-and-sustainability-reports-instrument-2026-59/documents"}}