Corporate governance

Other topics | About the regulatory index 

See also

ASIC > For business

ASIC > Regulatory resources > Corporate governance

ASIC's responses to COVID-19

ASIC website

Financial reporting and AGM timing relief

Insolvent trading

Payment, invoices and fee relief

Jobkeeper payment disclosure

Starting a company

Running a company

Annual review

Audits

Change of details

Constitutions and replaceable rules

Continuous disclosure

Directors' and other officers' obligations

Disputes

Duty to prevent insolvent trading

Executive remuneration

Fees

Forms

Meetings 

Members

Registers and record keeping

Reporting to shareholders, including financial reporting

Solvency declarations

Superannuation

Whistleblower policies

Financial reporting and audit

General reporting requirements

Annual financial report

Half-yearly financial report

Concise financial report

Audit report

Distribution of financial reports

Accounting standards

Deeds of cross-guarantee

Rounding

Foreign companies

Wholly-owned entities

Parent entities

Small proprietary companies

Fundraising

Initial public offerings

Rights issues

Share buy backs

Employee incentive schemes

Share purchase plans

Share and interest sale facilities

Crowd-sourced funding

Disclosure documents

Regulatory guides

Information Sheets

Legislative instruments

Pro formas

Reports

Winding up companies and insolvent external administration

Voluntary administration and deeds of company arrangement

Receiverships and controllerships

Schemes of arrangement

Company officers' obligations

External administrators

Deregistration of companies

Company initiated deregistration

ASIC initiated deregistration

Reinstatement

Deregistered companies

Australian registrable bodies

Disqualification from managing a corporation

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ASIC's responses to COVID-19

ASIC website

See also

Financial reporting and AGM timing relief

21-082MR ASIC to extend deadlines for 30 June 2021 financial reports and amends ‘no action’ position for AGMs

21-236MR ASIC extends time for companies to hold annual general meetings

See

ASIC Corporations (Extension of Time to Hold AGM) Instrument 2021/770

ASIC guidelines for investor meetings using virtual technology (news item published 29/3/2021; updated 18/8/2021)

See also

20-068MR, 20-084MR, 20-113MR and 20-276MR

ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840

ASIC Corporations (Wholly-owned Companies) Instrument 2016/785

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451

ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/612 (PDF 175 KB)

ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/890 (PDF 188 KB)

20-157MR Focuses for financial reporting under COVID-19 conditions

20-325MR ASIC highlights focus areas for 31 December 2020 financial reports under COVID-19 conditions

21-129MR ASIC highlights focus areas for 30 June 2021 financial reports under COVID-19 conditions

21-135MR ASIC review of 31 December 2020 financial reports

Insolvent trading

In response to the COVID-19 pandemic, the Australian Government has introduced temporary changes to insolvency laws effective for six months from 25 March 2020. This includes temporary relief for directors from personal liability for trading while insolvent.

The Australian Government has introduced further insolvency reforms for small businesses, to come into effect on 1 January 2021.

See

Home > Regulatory resources > Insolvency > Insolvency for directors > Temporary restructuring relief

Payment, invoices and fee relief

See

Home > ASIC > What we do > How we operate > ASIC Industry Funding > Industry funding invoices > Industry funding payment plans

Home > For business > Payments, fees and invoices > COVID-19 relief

Jobkeeper payment disclosure

21-271MR ASIC issues Jobkeeper notice and guidance

See

INFO 263 FAQs: Disclosure by listed entities about jobkeeper payments

Jobkeeper notice

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Starting a company

See

ASIC > For business 

Regulatory index topic: Australian companies: Starting a company

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Running a company

Annual review

INFO 3 Annual statements

INFO 10 ASIC initiated deregistration of a company

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Audits

See also

Regulatory index topic: Financial reporting

Regulatory index topic: Auditors

RG 43 Accounts and audit relief

RG 115 Audit relief for proprietary companies

INFO 62 Removal of an auditor under the Corporations Act 2001

REP 437 Response to submissions on CP 209 Resignation, removal and replacement of auditors: Update to RG 26

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Change of details

See also

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

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 56 Reduction in share capital

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Constitutions and replaceable rules

INFO 23 Constitution and replaceable rules

INFO 63 Replaceable rules outlined

See also

ASIC > For business > Registering a company > Steps to register a company > Constitution and replaceable rules

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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

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

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Directors' and other officers' obligations

See also

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

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 198 Unlisted disclosing entities – Continuous disclosure obligations

RG 217 Duty to prevent insolvent trading: Guide for directors

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

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 26 Dealing with businesses and companies

INFO 42 Insolvency: A guide for directors

INFO 49 Minimum officeholders

INFO 50 Notifying the ASX about director's interests in company securities

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

INFO 76 What books and records should my company keep?

INFO 79 Your company and the law

INFO 183 Directors and financial reporting

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

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

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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

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Duty to prevent insolvent trading

RG 217 Duty to prevent insolvent trading: Guide for directors

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Executive remuneration

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

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Fees

INFO 3 Annual statements

INFO 30 Fees for commonly lodged documents

INFO 37 Late fees

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Forms

INFO 57 EDGE

INFO 77 Registered agents

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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 resolution

REP 564 Annual general meeting season 2017

REP 578 ASIC review of proxy adviser engagement practices

REP 609 Annual general meeting season 2018

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Members

INFO 47 Members of companies

Institutional investors

RG 128 Collective action by institutional investors

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Registers and record keeping  

See also

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

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

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Reporting to shareholders, including financial reporting  

See also

Regulatory index topic: 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

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

INFO 31 Financial reports

INFO 131 Companies limited by guarantee – simplified obligations

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Solvency declarations

RG 22 Directors’ statement as to solvency

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Superannuation

INFO 89 What can I tell my employees about making a choice of superannuation funds

See also

Regulatory index topic: Fundraising

Regulatory index topic: Takeovers and reconstructions

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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)

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Financial reporting and audit

General reporting requirements

See also

Home > Regulatory resources > Financial reporting and audit > COVID-19 FAQs

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

RG 85 Reporting requirements for non-reporting entities

RG 174 Externally administered companies: financial reporting and AGMs

INFO 31 Financial reports

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840

ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842

ASIC Corporations (Electronic Lodgement of Financial Reports) Instrument 2016/181

ASIC Corporations (Disclosing Entities) Instrument 2016/190

ASIC Corporations (Wholly-owned Companies) Instrument 2016/785

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451

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Annual financial report

RG 68 New financial reporting and procedural requirements

RG 95 Disclosing entity provisions relief

RG 115 Audit relief for proprietary companies

REP 21 Report on the review of 2001 & 2002 annual financial reports of South Australian securities dealers

ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195

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Half-yearly financial report

RG 28 Relief from dual lodgment of financial reports

RG 95 Disclosing entity provisions relief

ASIC Corporations (Disclosing Entities) Instrument 2016/190

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Concise financial report

RG 68 New financial reporting and procedural requirements

Directors' report

RG 22 Directors’ statement as to solvency

RG 68 New financial reporting and procedural requirements

RG 247 Effective disclosure in an operating and financial review

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

ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191

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

INFO 203 Impairment of non-financial assets: Materials for directors

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Audit report

RG 22 Directors’ statement as to solvency

RG 34 Auditors’ obligations: reporting to ASIC

RG 43 Financial reports and audit relief

RG 68 New financial reporting and procedural requirements

RG 115 Audit relief for proprietary companies

RG 166 Licensing: Financial requirements

INFO 62 Removal of an auditor of a company

INFO 64 Resignation and removal of auditors of registered schemes or compliance plans

INFO 65 Resignation of an auditor under the Corporations Act 2001

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

INFO 203 Impairment of non-financial assets: The role of directors and audit committee

ASIC Corporations (Audit Relief) Instrument 2016/784

REP 677 Audit inspection report: 1 July 2019 to 30 June 2020

REP 678 Audit quality measures, indicators and other information: 2019–20

REP 679 BDO firms in Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 680 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 681 Ernst & Young Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 682 Grant Thornton Audit Pty Ltd: Audit inspection report—1 July 2019 to 30 June 2020

REP 683 KPMG Australia: Audit inspection report—1 July 2019 to 30 June 2020

REP 684 PricewaterhouseCoopers: Audit inspection report—1 July 2019 to 30 June 2020

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Audit Inspection

See

Regulatory index topic: Auditors: Audit inspection

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Distribution of financial reports

RG 148 Investor directed portfolio services

RG 174 Externally administered companies: Financial reporting and AGMs

ASIC Corporations (Uncontactable Members) Instrument 2016/187

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Accounting standards

RG 68 New financial reporting and procedural requirements

ASIC Corporations (Non-Reporting Entities) Instrument 2015/841

RG 230 Disclosing non-IFRS financial information

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Deeds of cross guarantee

INFO 24 Deeds of cross guarantee

ASIC Corporations (Wholly owned Companies) Instrument 2016/785

PF 24 Deed of cross-guarantee

PF 25 Notice of disposal

PF 26 Revocation deed

PF 27 Assumption deed

PF 183 Deed of subordination

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Rounding

ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191

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Foreign companies

RG 58 Reporting requirements — registered foreign companies and Australian companies with foreign shareholders

RG 68 New financial reporting and procedural requirements

RG 190 Offering securities in New Zealand and Australia under mutual recognition

ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186

ASIC Corporations (Synchronisation of Financial Years) Instrument 2016/189

ASIC Corporations (Foreign-Controlled Company Reports) Instrument 2017/204

INFO 32 Foreign companies

REP 520 Response to submissions on CP 248 Remaking ASIC class orders on reporting by foreign entities

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Wholly-owned entities

INFO 24 Deeds of cross guarantee

ASIC Corporations (Wholly owned Companies) Instrument 2016/785

PF 24 Deed of cross-guarantee

PF 25 Notice of disposal

PF 26 Revocation deed

PF 27 Assumption deed

PF 183 Deed of subordination

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Parent entities

ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195

CO 13/1050 Financial reporting by stapled entities

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

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Stapled entities

CO 13/1050 Financial reporting by stapled entities

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

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Small proprietary companies

INFO 190 Disputes about financial reporting by small proprietary companies

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Fundraising

See also

ASIC > Regulatory resources > Fundraising

Home > About ASIC > What we do > How we operate > Stakeholder liaison > Corporate Finance Liaison Meetings

Regulatory index topic: Fundraising

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Initial public offerings

REP 484 Due diligence practices in initial public offerings

REP 540 Investors in initial public offerings

Attachment to REP 540: Factors that influence retail investors in IPOs (PDF 761 KB)

ASIC Corporations (IPO Communications) Instrument 2020/722

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Rights issues

RG 189 Disclosure relief for rights issues

ASIC Corporations (Non-Traditional Rights Issues) Instrument 2016/84

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73

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Share buy backs

RG 110 Share buys backs

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Employee incentive schemes

RG 49 Employee incentive schemes

RG 110 Share buys backs

CO 14/978 Employee incentive schemes: Personal offers

CO 14/1000 Employee incentive schemes: Listed bodies

CO 14/1001 Employee incentive schemes: Unlisted bodies

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Share purchase plans

RG 125 Share purchase plans

ASIC Corporations (Share and Interest Purchase Plans) Instrument 2019/547

PF 4 Dividend reinvestment schemes

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Share and interest sale facilities

RG 161 Share and interest sale facilities

ASIC Corporations (Share and Interest Sale Facilities) Instrument 2018/99

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Crowd-sourced funding

RG 261 Crowd-sourced funding: Guide for public companies (17-321MR and 18-314MR)

Attachment to RG 261: Template CSF offer document (DOCX 90 KB)

RG 262 Crowd-sourced funding: Guide for intermediaries (17-321MR and 18-314MR)

REP 657 Survey of crowd-sourced funding intermediaries: 2018–19

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Disclosure documents

Regulatory guides

RG 45 Mortgage schemes — improving disclosure for retail investors

RG 46 Unlisted property schemes — improving disclosure for retail investors

RG 53 ASIC guide on the use of past performance in promotional material

RG 55 Disclosure documents and PDS: consent to quote

RG 62 Better disclosure for investors

RG 65 Section 1013DA disclosure guidelines

RG 66 Transaction-specific disclosure

RG 69 Debentures — improving disclosure for retail investors

RG 87 Charitable investment fundraising and school enrolment deposits

RG 94 Unit pricing — guide to good practice

RG 97 Enhanced fee disclosure regulations: Questions and answers

RG 107 Fundraising: Facilitating internet securities offers

RG 156 Debenture advertising

RG 168 Disclosure: Product Disclosure Statements (and other disclosure obligations)

RG 170 Prospective financial information

RG 189 Disclosure relief for rights issues

RG 222 Substantial holding disclosure: securities lending and prime broking (see also 19-193MR and CP 319)

RG 227 Over-the-counter contracts for difference: Improving disclosure for retail investors

RG 228 Prospectuses: Effective disclosure for retail investors

RG 230 Disclosing non-IFRS financial information

RG 231 Infrastructure entities: Improving disclosure for retail investors

RG 232 Agribusiness managed investment schemes: Improving disclosure for retail investors

RG 245 Fee disclosure statements

RG 254 Offering securities under a disclosure document

Information sheets

INFO 99 Disclosure of credit ratings in Australia

INFO 133 Shorter and simpler PDSs

INFO 155 Shorter PDSs: Complying with requirements for superannuation products and simple managed investment schemes

Legislative instruments

CO 11/272 Substantial holding disclosure: securities lending and prime broking (see also 19-193MR and CP 319)

CO 11/1227 Relief for providers of retirement estimates

CO 12/1482 When debentures can be called secured notes

CO 14/1252 Technical modifications to Schedule 10 of the Corporations Regulations

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73

ASIC Corporations (School Enrolment Deposits) Instrument 2016/812

ASIC Corporations (Charitable Investment Fundraising) Instrument 2016/813

ASIC Corporations (Top-up Product Disclosure Statements Relief) Instrument 2016/1054

ASIC Corporations (Updated Product Disclosure Statements) Instrument 2016/1055

ASIC Corporations (Joint Product Disclosure Statements) Instrument 2016/1056

ASIC Corporations (Disclosure of Fees and Costs) Instrument 2019/1070

ASIC Corporations (Trading Suspensions Relief) Instrument 2020/289

ASIC Corporations (Share and Interest Purchase Plans) Instrument 2019/547

Pro formas

PF 123 Changing a prospectus before issue

Reports

REP 398 Fee and cost disclosure: Superannuation and managed investment products

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Winding up companies and insolvent external administration

RG 174 Externally administered companies: Financial reporting and AGMs

RG 242 ASIC's power to wind up abandoned companies

RG 217 Duty to prevent insolvent trading: Guide for directors

REP 310 Response to submissions on CP 180 ASIC's power to wind up abandoned companies

REP 434 Response to submissions on CP 223: Relief for externally administered companies and registered schemes being wound up—RG 174 update

ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251

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 163 Financial reporting compliance by administrators of insolvent public companies

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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

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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

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Schemes of arrangement  

See also

Regulatory index topic: Takeovers and reconstructions: schemes of arrangement

RG 60 Schemes of arrangement – s411(17)

RG 142 Schemes of arrangement and ASIC review

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Company officers' obligations  

See also

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

RG 81 Destruction of books

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

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External administrators

See also 

Regulatory index topic: Liquidators

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

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Deregistration of companies

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

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Deregistered companies

RG 83 Reinstatements

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Other Australian registrable bodies

See  

Regulatory index topic: Other entities: Registrable Australian body

Disqualification from managing a corporation

See 

Regulatory index topic: Dealing with ASIC: Hearings, investigations and enforcement - Banning and disqualification

INFO 14 Bankruptcy and personal insolvency agreements

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Last updated: 15/10/2021 10:56