ASIC Corporations (Amendment) Instrument 2020/452
I, Grant Moodie, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.
Grant Moodie
ASIC Corporations (Amendment) Instrument 2020/452
I, Grant Moodie, delegate of the Australian Securities and Investments Commission, make the following legislative instrument.
Grant Moodie
Contents
1 Name of legislative instrument
ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840
ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73
ASIC Corporations (Wholly Owned Companies) Instrument 2016/785
ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395
1 Name of legislative instrument
This is the ASIC Corporations (Amendment) Instrument 2020/452.
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.
This instrument is made under subsections 341(1), 601QA(1), 741(1), 992B(1) and 1020F(1) of the Corporations Act 2001.
Each instrument that is specified in the Schedule to this instrument is amended as set out in the applicable items in the Schedule.
ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840
1 Subparagraph 5(1)(d)(iii)
Omit “31 March 2020”, substitute “7 July 2020”
ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73
2 Paragraph 5(a) (notional definition of technical relief instrument)
Below row 16 of the table, insert the following additional row:
| 17. | ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451 |
|
|
ASIC Corporations (Wholly Owned Companies) Instrument 2016/785
3 Section 4 (definition of exempt entity)
In subparagraph (b)(i) of the definition after “this instrument,” insert “ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395,”
4 Sub-subparagraph 6(1)(s)(i)(D)
After “relevant financial year” insert “(or, as applicable, within the extended deadlines set out in ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395 or ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451 in relation to the financial report, including the consolidated financial statements)”
5 Sub-subparagraph 6(1)(s)(ii)
After “relevant financial year” insert “(or, for a financial year that ends between 31 December 2019 and 7 July 2020 (both inclusive), 5 months after the end of the relevant financial year)”
6 Sub-subparagraph 6(1)(s)(iii)
After “relevant financial year” insert “(or, for a financial year that ends between 31 December 2019 and 7 July 2020 (both inclusive), 5 months after the end of the relevant financial year)”
7 Subsection 6(2)
After “end of the year” insert “(or, for a financial year that ends between 31 December 2019 and 7 July 2020 (both inclusive), 5 months after the end of the year”
8 At the end of Part 2
Add the following section:
11A Lodging documents
Where this instrument refers to the lodging a document with ASIC, that document may be lodged in an electronic format if so specified for the purposes of this instrument in the ASIC Electronic Lodgement Protocol (the ELP). The electronic document must meet any requirements of the ELP and original documents must be retained if so specified in the ELP.
ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395
9 The entire instrument
Omit “31 March 2020” (wherever occurring), substitute “7 July 2020”