Australian companies

The regulatory index is a subject matter index that will help you find ASIC regulatory documents and legislative instruments by topic.

This regulatory index presents one pathway into ASIC's regulatory information. It should be used in conjunction with website search and navigation.

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Starting a company

This section contains:

New ID requirement for directors

Company directors need to verify their identity as part of a new director identification number (director ID) requirement. A director ID is a unique identifier that a director will apply for once and keep forever. Find out more at our Director ID information page.

Related information

INFO 79 Your company and the law

Registering a company

INFO 8 ASIC corporate key

INFO 5 Application for suppression of residential address

INFO 61 Steps to register a company

Company type

INFO 18 Changing company type

INFO 49 Minimum officeholders

Company names

RG 13 ACN, ARBN and company names

RG 50 Omission of "Limited" from company names

INFO 4 Reinstatement of the registration of a company

INFO 16 Changing a company name

INFO 71 Company name availability

INFO 199 Disputes about similar company names

Company numbers

INFO 13 Australian company numbers

Registered office and place of business

INFO 7 Changes to your company

Replaceable rules and constitution

RG 134 Managed investments: Constitutions

INFO 23 Constitution and replaceable rules

INFO 63 Replaceable rules outlined

Officeholders  

INFO 2 Alternate directors

INFO 5 Application for suppression of residential address

INFO 49 Minimum officeholders

INFO 73 The importance of sole company directors/shareholders of having a will

Background

Regulatory index topic: Australian companies: Running a company - Directors' and other officers' obligations

Issuing shares

INFO 15 Cancellation of shares

INFO 56 Reduction in share capital

INFO 70 Shares

Running a company

This section contains:

Annual review

INFO 3 Annual statements

INFO 10 ASIC initiated deregistration of a company

Audits

RG 26 Resignation, removal and replacement of auditors (see News item 1/8/2023)

RG 43 Accounts and audit relief

RG 115 Audit relief for proprietary companies

RG 260 Communicating findings from audit files to directors, audit committees or senior managers

CP 352 Communicating audit findings to directors, audit committees or senior managers (see 21-327MR)

INFO 62 Removal of an auditor under the Corporations Act 2001 (see News item 1/8/2023)

INFO 196 Audit quality – The role of directors and audit committees

Background

Regulatory index topic: Financial reporting

Regulatory index topic: Auditors

Change of details

INFO 5 Application for suppression of residential address

INFO 7 Changes to your company

INFO 15 Cancellation of shares

INFO 16 Changing a company name

INFO 17 Changing a financial year

INFO 18 Changing company type

INFO 20 Company officeholder duties

INFO 56 Reduction in share capital

Continuous disclosure

RG 95 Disclosing entity provisions relief

RG 25 Takeovers: False and misleading statements

RG 62 Better disclosure for investors

RG 73 Continuous disclosure obligations: infringement notices

Directors' and other officers' obligations

RG 9 Takeover bids

RG 22 Directors’ statement as to solvency

RG 24 Disclosure of directors’ interests — unissued shares

RG 64 Failure to lodge documents

RG 76 Related party transactions

RG 193 Notification of directors' interests in securities—listed companies

RG 217 Duty to prevent insolvent trading: Guide for directors (see CP 372 Guidance on insolvent trading safe harbour provisions: Update to RG 217 and 23-253MR)

RG 261 Crowd-sourced funding: Guide for companies

ASIC Corporations (Disclosure of Directors' Interests) Instrument 2016/881

ASIC Corporations (Directors' Report Relief) Instrument 2016/188

INFO 5 Application for suppression of residential address

INFO 7 Changes to your company

INFO 20 Company officeholder duties

INFO 26 Dealing with businesses and companies

INFO 42 Insolvency: A guide for directors

INFO 50 Notifying a market operator about directors’ interests in company securities

INFO 76 What books and records should my company keep?

INFO 79 Your company and the law

INFO 183 Directors and financial reporting

INFO 231 Guidance on the duties of directors of mutual companies

REP 486 Sell-side research and corporate advisory: Confidential information and conflicts

REP 555 Cyber resilience of firms in Australia’s financial markets

REP 578 ASIC review of proxy adviser engagement practices

REP 593 Climate risk disclosure by Australia’s listed companies

REP 631 Director and officer oversight of non‑financial risk report

REP 651 Cyber resilience of firms in Australia’s financial markets: 2018–19

Related information

Home > For business > Running a company > Company officeholder duties

Home > For business > Closing your company > Deregistration (Winding up companies - Company officers' obligations)

Regulatory index topic: Financial reporting: General financial reporting requirements - Directors' report

Disputes

INFO 162 Disputes between officeholders and / or members of small proprietory companies

INFO 186 Disputes about access to company information

INFO 188 Disputes about your rights as a proprietary company shareholder

INFO 189 Using 'Limited', 'No Liability' or 'Proprietary' in a name

INFO 208 When companies break laws that ASIC does not enforce

INFO 215 Companies limited by guarantee - Disputes about members' rights

Employee redundancy funds

ASIC Corporations (Employee Redundancy Funds Relief) Instrument 2015/1150 (see 18-285MR and 21-241MR)

Executive remuneration

INFO 245 Board oversight of executive variable pay decisions (updated 15/3/2021 - new title)

Fees

INFO 3 Annual statements

INFO 30 Fees for commonly lodged documents (see News item 1/8/2023)

INFO 37 Late fees

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Forms

INFO 57 EDGE

INFO 77 Registered agents

Meetings

RG 44 Annual general meeting – extension of time

RG 68 New financial reporting and procedural requirements

RG 174 Externally administered companies: Financial reporting and AGMs

CO 99/840 Transitional relief and quorum requirements

INFO 17 Changing a company financial year

INFO 22 Passing a company resolutions

REP 564 Annual general meeting season 2017

REP 578 ASIC review of proxy adviser engagement practices

REP 609 Annual general meeting season 2018

Members

INFO 47 Members of a company

Registers and record keeping  

RG 63 Access to debenture and prescribed interest registers

RG 85 Reporting requirements for non-reporting entities

RG 86 Beneficial ownership notices

CO 98/101 Members of companies, registered schemes and disclosing entities who are uncontactable

INFO 76 What books and records should my company keep?

INFO 192 Disputes about company addresses and company mail

INFO 193 Disputes about share registry services

Background

Regulatory index topic: Financial reporting: General financial reporting requirements - Record keeping obligations

Reporting to shareholders, including financial reporting  

RG 58 Reporting requirements – Registered foreign companies and Australian companies with foreign company shareholders

RG 174 Externally administered companies: Financial reporting and AGMs

RG 247 Effective disclosure in an operating and financial review (see 19-208MR)

ASIC Corporations (Directors' Report Relief) Instrument 2016/188

INFO 31 Financial reports

INFO 131 Companies limited by guarantee – simplified obligations

INFO 203 Impairment of non-financial assets: Materials for directors (see 19-208MR)

Background

Regulatory index topic: Financial reporting

Solvency declarations

RG 22 Directors’ statement as to solvency

RG 217 Duty to prevent insolvent trading: Guide for directors (see CP 372 Guidance on insolvent trading safe harbour provisions: Update to RG 217 and 23-253MR)

Background

CP 372 Guidance on insolvent trading safe harbour provisions: Update to RG 217 (see 23-253MR)

Superannuation

INFO 89 Communicating with employees about superannuation fund choice: what you can and cannot do (see 21-272MR)

Related information

Home > Regulatory resources > Superannuation funds > Superannuation guidance, relief and legislative instruments

INFO 241 Prohibition on influencing employer’s superannuation fund choice (see 21-272MR)

Takeovers, compulsory acquisitions and relevant interests (September 2023)

Seven remade legislative instruments relating to takeovers, compulsory acquisitions and relevant interests replacing existing relief that was due to sunset on 1 October 2023.

ASIC Corporations (Changing the Responsible Entity) Instrument 2023/681

ASIC Corporations (Takeover Bids) Instrument 2023/683

ASIC Corporations (Compulsory Acquisitions and Buyouts) Instrument 2023/684

ASIC Corporations (Bidder Giving Substantial Holding Notice) Instrument 2023/685

ASIC Corporations (On-Sale Disclosure Relief for Scrip Bids and Schemes of Arrangement) Instrument 2023/686

ASIC Corporations (Warrants: Relevant Interests and Associations) Instrument 2023/687

ASIC Corporations (Replacement Bidder’s and Target’s Statements) Instrument 2023/688

ASIC Corporations, Credit and Superannuation (Amendment and Repeal) Instrument 2023/699

Report 773 Response to submissions on CP 365 Remaking ASIC class orders on takeovers, compulsory acquisitions and relevant interests (REP 773) details the submissions received in response to Consultation Paper 365 Remaking ASIC class orders on takeovers, compulsory acquisitions and relevant interests (CP 365).

Amended:

  • ASIC Corporations (Managed Discretionary Account Services) Instrument 2016/968
  • ASIC Corporations (Relevant interests, ASIC and ASIC Chairperson) Instrument 2023/194

Repealed:

  • Class Order [CO 13/519] Changing the responsible entity
  • Class Order [CO 13/520] Relevant interests, voting power and exceptions to the general prohibition
  • Class Order [CO 13/521] Takeover bids
  • Class Order [CO 13/522] Compulsory acquisitions and buyouts
  • Class Order [CO 13/524] Bidder giving substantial holding notice
  • Class Order [CO 13/525] On-sale disclosure relief for scrip bids and schemes of arrangement
  • Class Order [CO 13/526] Warrants: Relevant interests and associations
  • Class Order [CO 13/528] Changes to a bidder's statement between lodgement and dispatch
  • Class Order [CO 13/898] Representative proceedings and proof of debt arrangements funded by conditional costs agreements
  • Class Order [CO 14/1252] Technical modifications to Schedule 10 of the Corporations Regulations
  • ASIC Credit (Repeal) Instrument 2016/1087
  • ASIC Superannuation (RSE Websites) Instrument 2017/570
  • ASIC Corporations (Repeal and Transitional—Relief for Providers of Retirement Estimates) Instrument 2022/204

Withdrawn: Regulatory Guide 252 Keeping superannuation websites up to date (RG 252).

ASIC remakes sunsetting legislative instruments on takeovers, compulsory acquisitions and relevant interests (23-263MR) 

Related information

Home > Regulatory resources > Takeovers and reconstructions

Regulatory index topic: Takeovers and reconstructions

Whistleblower policies

INFO 238 Whistleblower rights and protections

INFO 239 How ASIC handles whistleblower reports

RG 270 Whistleblower policies: see 19-308MR and 19-372MR

INFO 238 Whistleblower rights and protections: see 19-164MR

INFO 239 How ASIC handles whistleblower reports: see 19-164MR

INFO 246 Company auditor obligations under the whistleblower protection provisions: see news item

INFO 247 Company officer obligations under the whistleblower protection provisions: see news item

ASIC Corporations (Whistleblower Policies) Instrument 2019/1146

REP 635 Response to submissions on CP 321 Whistleblower policies (see CP 321 and submissions)

Related information

Home > About ASIC > ASIC investigations and enforcement > Whistleblowing

REP 758 Good practices for handling whistleblower disclosures (see 23-046MR)

Fundraising

Related information

Regulatory index topic: Fundraising

Home > Regulatory resources > Fundraising

Winding up companies and insolvent external administration

This section contains:

Overview

RG 174 Externally administered companies: Financial reporting and AGMs

RG 242 ASIC's power to wind up abandoned companies

ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251 (see 21-263MR; REP 703; CP 337 and submissions; and 21-009MR)

INFO 29 External administration – controller appointments and schemes of arrangements - most commonly lodged forms (see News item 1/8/2023)

INFO 39 Insolvency information for directors, employees, creditors and shareholders

INFO 41 Insolvency: A glossary of terms

INFO 42 Insolvency: A guide for directors

INFO 43 Insolvency: A guide for shareholders

INFO 45 Liquidation - A guide for creditors

INFO 46 Liquidation - A guide for employees

INFO 80 How to interpret ASIC insolvency statistics

INFO 163 Financial reporting compliance by administrators of insolvent public companies

INFO 212 Concerns about illegal phoenix activity

Related information

Home > For business > Closing your company

Home > About ASIC > Corporate publications > Newsletters > ASIC Corporate Insolvency Update

Home > For business > Small business > Closing a small business > Illegal phoenix activity

Voluntary administration and deeds of company arrangement

RG 82 External administration: deeds of company arrangement involving a creditors’ trust

INFO 74 Voluntary administration: a guide for creditors

INFO 75 Voluntary administration: a guide for employees

Receiverships and controllerships

RG 14 Receivers—retention of company records

RG 16 External administrators—reporting and lodging

INFO 54 Receivership: a guide for creditors

INFO 55 Receivership: a guide for employees

Schemes of arrangement  

RG 60 Schemes of arrangement – s411(17)

RG 142 Schemes of arrangement and ASIC review

INFO 29 External administration – controller appointments and schemes of arrangements - most commonly lodged forms (see News item 1/8/2023)

Background

Regulatory index topic: Takeovers and reconstructions: schemes of arrangement

Company officers' obligations  

RG 81 External administration: Early destruction of books (see News item 1/8/2023)

INFO 53 Providing assistance to external administrators: books, records and ROCAP

Related information

Regulatory index topic: Australian companies: Running a company - Directors' and other officers' obligations

External administrators

RG 16 External administrators—reporting and lodging

RG 82 External administration: deeds of company arrangement involving a creditors’ trust

RG 174 Externally administered companies: Financial reporting and AGMs

CP 96 Insurance requirements for registered liquidators

Background

Regulatory index topic: Liquidators

Deregistration of companies

This section contains:

Overview

Home > For business > Closing your company > Deregistration

Company initiated deregistration

RG 64 Failure to lodge documents

INFO 25 Deregistering a company

INFO 78 Winding up a solvent company

ASIC initiated deregistration

RG 64 Failure to lodge documents

INFO 10 ASIC initiated deregistration of a company 

Reinstatement

RG 83 Reinstatements

INFO 4 Reinstatement of the registration of a company

Deregistered companies

Related information

Home > For business > Closing your company > Effects of deregistration

Other Australian registrable bodies

Background

Regulatory index topic: Other entities: Registrable Australian body

Disqualification from managing a corporation

INFO 14 Bankruptcy and personal insolvency agreements

INFO 151 ASIC's approach to enforcement

Last updated: 01/11/2023 02:56