Document ID: chunk:federal_register_of_legislation:F2024C00654:body:0:p1
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ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842

made under subsection 341(1) of the Corporations Act 2001

                    Compilation No. 1
                    Compilation date: 5/1/2024
                    Includes amendments up to: ASIC Corporations (Amendment) Instrument 2023/142 [F2024L00024]

About this compilation

This compilation
This is a compilation of the ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842 that shows the text of the law as amended and in force on 5/1/2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Name of legislative instrument
3 Authority
4 Definitions
Part 2—Order
5 Relief for post balance date disclosure
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Part 1—Preliminary

1 Name of legislative instrument
This is the ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842.

3 Authority
This instrument is made under subsection 341(1) of Corporations Act 2001.

4 Definitions
(1) In this instrument:
Act means Corporations Act 2001.
relevant entity means company, registered scheme, registrable superannuation entity or disclosing entity.
(2) Information is material in relation to a financial statement if its misstatement in or omission from the statement could influence the economic decisions taken on the basis of the statement.

Part 2—Order

5 Relief for post balance date disclosure

Relief
(1) A relevant entity does not have to comply with Part 2M.3 of the Act, and a retail CCIV does not have to comply with Part 2M.3 of the Act in relation to a sub-fund, to the extent that that Part