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ASIC Corporations Instrument 2026/92 - Substituted Supplementary Disclosure Documents

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Summary

The Australian Securities and Investments Commission (ASIC) has issued the ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2026/92, effective March 25, 2026. This instrument, authorised by the Corporations Act 2001, provides updated guidance on substituted supplementary disclosure documents for public companies.

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What changed

The ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2026/92, effective March 25, 2026, provides updated regulatory guidance. This instrument, authorised under the Corporations Act 2001, details the requirements and conditions for substituted supplementary disclosure documents, which are used by public companies in their financial reporting.

Compliance officers for public companies in Australia should review this instrument to ensure adherence to the latest disclosure requirements. While this is a minor update, it is crucial for maintaining accurate and compliant financial reporting. No specific compliance deadline is mentioned beyond the effective date, implying ongoing adherence is required.

What to do next

  1. Review ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2026/92
  2. Ensure compliance with updated disclosure requirements for public companies

Archived snapshot

Mar 25, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

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ASIC Corporations (Substituted Supplementary Disclosure Documents) Instrument 2026/92

In force Administered by
- Department of the Treasury
This item is authorised by the following title:


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Named provisions

Substituted Supplementary Disclosure Documents

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Classification

Agency
GP
Published
March 25th, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
ASIC Corporations Instrument 2026/92

Who this affects

Applies to
Public companies
Industry sector
5231 Securities & Investments
Activity scope
Corporate Disclosure Financial Reporting
Geographic scope
Australia AU

Taxonomy

Primary area
Securities
Operational domain
Compliance
Topics
Corporate Disclosure Financial Reporting

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