RG 174 Relief for externally administered companies and registered schemes being wound up
Issued 17 December 2018
This guide is for registered liquidators and other persons who are externally administering the affairs of companies and winding up registered managed investment schemes (registered schemes).
It explains when we will grant relief relating to:
- the financial reporting obligations of the Corporations Act;
- the Australian financial services (AFS) licensee financial reporting obligations (for companies and responsible entities that are or have been AFS licensees);
- the compliance plan audit obligations (for registered schemes); and
- the requirement to hold an annual general meeting (for public companies).