I, Grant Moodie, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.

Date                9 March 2016

Contents

Part 1—Preliminary  3

1    Name of legislative instrument 3

2    Commencement 3

3    Authority. 3

4    Definitions. 3

Part 2—Declaration  4

5    Financial reports in offer information statements. 4

Part 1—Preliminary

1        Name of legislative instrument

This instrument is ASIC Corporations (Offer Information Statements) Instrument 2016/76.

2        Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

Note:    The register may be accessed at www.legislation.gov.au.

3        Authority

This instrument is made under section 741 of the Corporations Act 2001.

4        Definitions

In this instrument:

Act means the Corporations Act 2001.

Part 2—Declaration

5        Financial reports in offer information statements

Chapter 6D of the Act applies to all persons as if subsection 715(2) were omitted and substituted with the following subsection:

“(2)   The financial report included under paragraph (1)(i) must:

(a)     be a report for a 12 month period, or a period shorter or longer than 12 months but not by more than 7 days, and have a balance date that occurs within the last 6 months before the securities are first offered under the statement; and

(b)     be prepared in accordance with the accounting standards; and

(c)     be audited by a registered company auditor.

Note 1:     The financial report can be the annual financial report lodged under Chapter 2M, provided the financial year to which the report relates ends within the last 6 months before the securities are first offered under the statement.

Note 2:     If the body is subject to Chapter 2M, the financial report need not be an annual financial report lodged under that Chapter, provided the financial report otherwise complies with subsection (2).”.