1ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59

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

I, Michael Dorman, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.

Date 24 March 2026

Michael Dorman

Contents

Part 1—Preliminary 3

1 Name of legislative instrument....................................3

2 Commencement...............................................3

3 Authority....................................................3

4 Schedules....................................................3

5 Simplified outline of this legislative instrument......................3

6 Definitions...................................................3

Part 2—Approval 5

7 Electronic lodgment of reports with operators of eligible financial markets.5

Part 3—Order 6

8 Approved forms not required to accompany electronically lodged reports..6

Part 4—Repeal 7

9 Repeal.......................................................7

Schedule 1—Repeals 8

ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2016/181 8

Part 1—Preliminary

1 Name of legislative instrument

This is the ASIC Corporations (Electronic Lodgment of Financial and Sustainability Reports) Instrument 2026/59.

2 Commencement

This instrument commences on the later of:

(a) the day after it is registered on the Federal Register of Legislation; and

(b) 1 April 2026.

Note: The register may be accessed at www.legislation.gov.au.

3 Authority

This instrument is made under sections 341 and 352 of the Corporations Act 2001.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5 Simplified outline of this legislative instrument

The 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.