Guidance
Regulator guidance index
900 Australian regulator guidance documents — ASIC Regulatory Guides + Information Sheets, APRA Prudential Standards + Practice Guides + Reporting Standards, Safe Work Codes, ATO PCGs, AUSTRAC + OAIC guidance. Each entry links to the official primary source.
ASIC · 532
INFO 1
Administrative hearings
This is Information Sheet 1 (INFO 1). It briefly explains how we conduct administrative hearings.
INFO 2
Alternate directors
New ID requirement for directors. Company directors are now required by law to apply for a director identification number.
INFO 3
Annual statements
This is Information Sheet 3 (INFO 3). Each year, we send your company an annual statement shortly after the annual review date (which in most cases is the date you registered the company).
INFO 4
Reinstating a deregistered company
This is Information Sheet 4 (INFO 4). Reinstatement will restore a company to registered as if it was never deregistered.
INFO 5
Application to suppress residential address
This is Information Sheet 5 (INFO 5). It explains how company directors or secretaries can apply to have their residential address suppressed (i.
INFO 8
Corporate key
This is Information Sheet 8 (INFO 8). A corporate key is a unique 8-digit number linked to a specific company.
INFO 9
ASIC decisions: Your rights
This is Information Sheet 9 (INFO 9). ASIC makes many decisions about corporations, securities and financial products and services that might affect you.
INFO 10
ASIC-initiated deregistration of company
This is Information Sheet 10 (INFO 10). ASIC may deregister a company if we think it has ceased trading or it has overdue fees and penalties.
INFO 13
Australian Company Numbers
This is Information Sheet 13 (INFO 13). Every company in Australia is issued with a unique, nine-digit number when registered.
INFO 14
Bankruptcy and personal insolvency agreements
This is Information Sheet 14 (INFO 14). It provides general information for directors, alternate directors and secretaries about bankruptcy and personal insolvency agreements.
INFO 15
Cancellation of shares
This is Information Sheet 15 (INFO 15). All companies must notify ASIC if they cancel shares by completing a Change to company details (Form 484 - online).
INFO 16
Changing a company name
This is Information Sheet 16 (INFO 16). It's possible to change the name of your registered company.
INFO 17
Changing a company financial year
This is Information Sheet 17 (INFO 17). It explains:.
INFO 18
Changing a company type
This is Information Sheet 18 (INFO 18). It explains how to change a company type to a more suitable option if your company has significantly changed its activities since it was first registered.
INFO 21
Using the Company Alert service
This is Information Sheet 21 (INFO 21). Company Alert is a free, simple way to track any changes made to a company or to check which documents are lodged.
INFO 22
Passing a company resolution
This is Information Sheet 22 (INFO 22). A resolution is a formal way in which a company can note decisions that are made at a meeting of company members.
INFO 23
Constitution and replaceable rules
This is Information Sheet 23 (INFO 23). A company’s internal management may be governed by:.
INFO 24
Deeds of cross-guarantee
This is Information Sheet 24 (INFO 24). It answers the most frequently asked questions and lists some of the common problems relating to deeds of cross-guarantee (deeds).
INFO 25
Voluntarily deregistering a company
This is Information Sheet 25 (INFO 25). If your company meets certain criteria, you can apply for voluntary deregistration.
INFO 26
Dealing with businesses and companies
This is Information Sheet 26 (INFO 26). It sets out steps you can take to reduce the risks of being swindled by unreliable operators and fly-by-night businesses.
INFO 28
About the court enforceable undertakings register
This is Information Sheet 28 (INFO 28). It explains our court enforceable undertakings register.
INFO 29
External administration, controller appointments and schemes of arrangement: Most commonly lodged forms
This is Information Sheet 29 (INFO 29). It outlines our expectations for forms commonly lodged with ASIC when:.
INFO 30
Fees for commonly lodged documents
This is Information Sheet 30 (INFO 30). It summarises the statutory fees payable for the most commonly lodged documents.
INFO 31
Lodgement of financial reports
This is Information Sheet 31 (INFO 31). It explains:.
INFO 32
Foreign companies
New ID requirement for directors. Company directors are now required by law to apply for a director identification number.
INFO 37
Late fees
This is Information Sheet 37 (INFO 37). Most documents need to be lodged with us within a certain timeframe.
INFO 39
Insolvency information for directors, employees, creditors and shareholders
This is Information Sheet 39 (INFO 39). It lists ASIC's information sheets for directors, employees, creditors and shareholders affected by a company's insolvency.
INFO 41
Insolvency: A glossary of terms
This is Information Sheet 41 (INFO 41). It briefly explains some of the terms you may come across in company insolvency proceedings.
INFO 42
Insolvency for directors
Find out more about how personal bankruptcy and the liquidation of a company can interact (PDF 386 KB). This is Information Sheet 42 (INFO 42).
INFO 43
Insolvency for investors and shareholders
This is Information Sheet 43 (INFO 43). It gives general information for shareholders on liquidation, voluntary administration and receivership.
INFO 45
Liquidation: A guide for creditors
This is Information Sheet 45 (INFO 45). It provides information for unsecured creditors of companies in liquidation.
INFO 46
Liquidation: A guide for employees
This is Information Sheet 46 (INFO 46). It provides information for employees of companies in liquidation.
INFO 47
Company shareholders
This is Information Sheet 47 (INFO 47). A member of a company is often called a shareholder.
INFO 49
Minimum officeholders
This is Information Sheet 49 (INFO 49). A company needs to have a minimum number of directors and secretaries.
INFO 50
Notifying a market operator about directors’ interests in company securities
This is Information Sheet 50 (INFO 50). It is for directors of listed companies.
INFO 52
Guidance for whistleblowers
This information sheet (INFO 52) has been withdrawn and superseded by the following new information sheets:. Information Sheet 238 Whistleblower rights and protections (INFO 238).
INFO 53
Directors: Obligations to external administrators
This is Information Sheet 53 (INFO 53). It provides general information for company officers about their obligations when a company is insolvent.
INFO 54
Receivership: A guide for creditors
This is Information Sheet 54 (INFO 54). It provides information for unsecured creditors of companies in receivership.
INFO 55
Receivership: A guide for employees
This is Information Sheet 55 (INFO 55). It provides information for employees of companies in receivership.
INFO 56
Reduction in share capital
This is Information Sheet 56 (INFO 56). It covers provisions set out in Division 1 of Part 2J.
INFO 60
Registrable Australian Bodies
This is Information Sheet 60 (INFO 60). Some organisations, like associations, can only conduct business in their 'home' state or territory.
INFO 61
Steps to register a company
New ID requirement for directors. Company directors are now required by law to apply for a director identification number.
INFO 62
Removal of an auditor of a company
This is Information Sheet 62 (INFO 62). It sets out the essential six steps to follow when removing an auditor of a company under the Corporations Act 2001 (Corporations Act).
INFO 63
Replaceable rules outlined
This is Information Sheet 63 (INFO 63). Replaceable rules are in the Corporations Act and are a basic guide for managing your company.
INFO 64
Resignation and removal of auditors of registered scheme financial report or a compliance plan
This is Information Sheet 64 (INFO 64). It is for auditors of registered scheme financial reports and compliance plans who wish to resign.
INFO 65
Resignation of an auditor of a public company
This is Information Sheet 65 (INFO 65). It is for auditors of public companies who wish to resign from office under the Corporations Act 2001 (Corporations Act).
INFO 66
Restoration of the names of registrable Australian bodies and foreign companies to the register
This is Information Sheet 66 (INFO 66). This guide is concerned with applications for restoration of names of registrable Australian bodies and foreign companies to the ASIC register and covers:.
INFO 69
Share buy backs
This is Information Sheet 69 (INFO 69). See also:.
INFO 70
Shares
This is Information Sheet 70 (INFO 70). If a company with share capital issues shares, they must keep a record of all the shares they've issued.
INFO 71
Company name availability
This is Information Sheet 71 (INFO 71). It explains what you should consider when choosing a company name.
INFO 73
Importance of sole company directors or shareholders having a will
This is Information Sheet 73 (INFO 73). Why do directors need a will?.
INFO 74
Voluntary administration: A guide for creditors
This is Information Sheet 74 (INFO 74). It provides information for unsecured creditors of companies in voluntary administration.
INFO 75
Voluntary administration: A guide for employees
This is Information Sheet 75 (INFO 75). It provides information for employees of companies in voluntary administration.
INFO 76
What books and records should my company keep?
This is Information Sheet 76 (INFO 76). It provides guidance on what officeholders need to consider when keeping written financial records of their transactions.
INFO 78
Winding up a solvent company
This is Information Sheet 78 (INFO 78). It covers:.
INFO 79
Your company and the law
New ID requirement for directorsCompany directors are now required by law to apply for a director identification number. Find out more about director identification number.
INFO 80
How to interpret ASIC's corporate insolvency statistics
This is Information Sheet 80 (INFO 80). ASIC publishes reports and statistics on a variety of corporate insolvency-related topics.
INFO 81
Registering not-for-profit or charitable organisations
This is Information Sheet 81 (INFO 81). There are different ways you can register as a charitable or not-for-profit organisation.
INFO 82
Apply for relief
Important notice: Applications for relief are now submitted to ASIC through the ASIC Regulatory Portal. For more information see How to apply for relief below.
INFO 84
Independence of external administrators: A guide for creditors
This is Information Sheet 84 (INFO 84). It provides general information for unsecured creditors in a liquidation, voluntary administration or deed of company arrangement (DOCA) to help you decide whether the external administrator is independent.
INFO 85
Approving fees: A guide for creditors
This is Information Sheet 85 (INFO 85). It provides creditors with information about the external administrator’s fees in a liquidation of a company, voluntary administration or deed of company arrangement.
INFO 86
How do RSE and AFS licensing application processes work together
This is Information Sheet 86 (INFO 86). It explains how the Australian Prudential Regulation Authority’s (APRA) registrable superannuation entity (RSE) licensing process and ASIC’s AFS licensing process work together.
INFO 87
Fee waivers
This is Information Sheet 87 (INFO 87). ASIC has limited power to waive fees.
INFO 88
Notifying ASIC of the appointment of an AFS authorised representative
This is Information Sheet 88 (INFO 88). If you are an Australian financial services licensee (AFS licensee) or an authoriser appointing authorised representatives to provide financial services under s916A or s916B of the Corporations Act 2001 (Corporations Act), you must notify us within 30 business days of the appoint
INFO 89
Communicating with employees about choice of superannuation fund: What you can and cannot do
This is Information Sheet 89 (INFO 89). It is for employers.
INFO 90
Notifying members about superannuation transfers without consent
This is Information Sheet 90 (INFO 90). It answers the following questions:.
INFO 91
Who can be an authorised representative of an AFS licensee
This is Information Sheet 91 (INFO 91). An Australian financial services (AFS) licensee may appoint ‘authorised representatives’ to provide specified financial services on its behalf.
INFO 92
Probity request procedures for overseas regulators
This is Information Sheet 92 (INFO 92). It gives an overview of the procedures overseas regulators must go through in order to request a probity check from ASIC.
INFO 93
Practical guidance for operators of foreign collective investment schemes
This is Information Sheet 93 (INFO 93). It is for operators of foreign collective investment schemes (FCIS).
INFO 94
Notification requirements for Product Disclosure Statements
This is Information Sheet 94 (INFO 94). If you are the responsible person for a Product Disclosure Statement (PDS) that is not lodged with ASIC under s1015B of the Corporations Act 2001, you must notify us of certain events that affect the PDS.
INFO 95
Requirements for disclosure and reporting of short sales
ASIC Market Advice - 7 April 2011. This is Information Sheet 95 (INFO 95).
INFO 97
Guidance for small credit businesses
This is Information Sheet 97 (INFO 97). It is for you if you run a small credit or finance broking business (i.
INFO 98
Short selling reporting: Short position reporting
View table of short position reports. This is Information Sheet 98 (INFO 98).
INFO 99
Disclosure of credit ratings in Australia
This is Information Sheet 99 (INFO 99). It is for credit rating agencies (CRAs) and issuers of financial products to retail and wholesale clients.
INFO 100
Margin lending: Getting or varying an AFS licence
This is Information Sheet 100 (INFO 100). It is for issuers and advisers of margin lending facilities who intend to apply for either a new Australian financial services (AFS) licence or a variation to an existing AFS licence.
INFO 101
FAQs: Does the credit legislation apply?
This is Information Sheet 101 (INFO 101). It answers frequently asked questions about the application of the National Consumer Credit Protection Act 2009 (National Credit Act).
INFO 103
FAQs: Getting a credit licence
This is Information Sheet 103 (INFO 103). It answers frequently asked questions about getting an Australian credit licence (credit licence) under the National Consumer Credit Protection Act 2009 (National Credit Act).
INFO 104
FAQs: Complying with your credit obligations
This is Information Sheet 104 (INFO 104). It answers frequently asked questions about complying with your credit obligations under the National Consumer Credit Protection Act 2009 (National Credit Act).
INFO 105
FAQs: Dealing with consumers and credit
This is Information Sheet (INFO 105). It covers frequently asked questions on consumers and credit under the National Consumer Credit Protection Act 2009 (National Credit Act).
INFO 106
Trustee companies -Minimum standards for trustee companies holding estate assets
This information sheet is being revised. This is Information Sheet 106 (INFO 106).
INFO 107
Guidelines for managing complaints about ASIC officers
This is Information Sheet 107 (INFO 107). It describes the guidelines that are in place to ensure that complaints about the conduct of ASIC staff members in connection with our regulatory, investigative and enforcement work are investigated promptly and fairly.
INFO 108
Fees for Australian credit licences and annual compliance certificates
This is Information Sheet 108 (INFO 108). It is for Australian credit licensees.
INFO 109
Credit licensee offences: Prohibited dealings and unlawful authorisations
This is Information Sheet 109 (INFO 109). It provides general information on the operation of some offences under the National Consumer Credit Protection Act 2009 (National Credit Act).
INFO 110
Lenders with carried over instruments
This is Information Sheet 110 (INFO 110). It outlines the requirements of lenders with carried over instruments (COI lenders) under the credit regime.
INFO 112
Guidance for financial counsellors
This is Information Sheet 112 (INFO 112). It explains the effect of the credit licensing regime on businesses and services that provide assistance to consumers in financial difficulty.
INFO 113
Applying for a credit licence: Summary business description
This is Information Sheet 113 (INFO 113). It contains a template you can use on an optional basis for preparing the summary business description required to be attached to your online Australian credit licence application.
INFO 126
Credit representatives
This is Information Sheet 126 (INFO 126). It is for credit licensees and credit representatives.
INFO 128
Credit infringement notices: Your rights
This information sheet (INFO 128) was withdrawn on 30 March 2022. It has been replaced by Information Sheet 275 Infringement notices: Your rights (INFO 275).
INFO 129
National credit laws and book up: What you need to know
This is Information Sheet 129 (INFO 129). Book up is a common practice in many remote and regional communities of Australia.
INFO 131
Obligations of companies limited by guarantee
This is Information Sheet 131 (INFO 131). It is for companies limited by guarantee and explains:.
INFO 132
Applying for a credit licence: Details of professional indemnity insurance
This is Information Sheet 132 (INFO 132). It is for credit licence applicants.
INFO 133
Shorter PDS regime -Superannuation managed investment schemes and margin lending
This information sheet (INFO 133) was withdrawn on 2 November 2021. The relevant information from INFO 133 has been incorporated into Information Sheet 155 Shorter PDSs—Complying with requirements for superannuation products, simple managed investment schemes and simple sub-fund products (INFO 155).
INFO 134
Complying with your obligations if both credit licensee and AFS licensee
This is Information Sheet 134 (INFO 134). This information sheet explains how to comply with your obligations if you are both:.
INFO 135
Annual compliance certificates for credit licensees
This is Information Sheet 135 (INFO 135). It is for credit licensees.
INFO 136
Complying with your trust account obligations as a credit licensee
This is Information Sheet 136 (INFO 136). It is for holders of an Australian credit licence (credit licensees).
INFO 137
Credit disclosure: Transitional arrangements
This information sheet was withdrawn on 31 May 2017. INFO 137 provided guidance on transitional arrangements that ended on 2 October 2011.
INFO 138
Credit annual compliance certificate: Statement of personal information template
This is Information Sheet 138 (INFO 138). As part of your annual compliance certificate, you must include a statement of personal information for any person who has become a fit and proper person of the licensee in the 12 month period before the annual compliance date.
INFO 140
Australian Consumer Law substantiation notices: Your rights
This is Information Sheet 140 (INFO 140). It explains your options if you receive an Australian Consumer Law substantiation notice.
INFO 141
Dealing and providing custodial or depository service as secondary service
This is Information Sheet 141 (INFO 141). It is for Australian financial services (AFS) licensees and their representatives who deal in financial products and provide custodial or depository services as a secondary service.
INFO 143
Credit rating agencies -guidance on certain AFS licence conditions
This is Information Sheet 143 (INFO 143). It is for credit rating agencies providing services in Australia.
APRA · 307
APG 110
Capital Adequacy
APRA practice guide — Capital Adequacy.
APG 112
Capital Adequacy: Standardised Approach to Credit Risk
APRA practice guide — Capital Adequacy: Standardised Approach to Credit Risk.
APG 113
Capital Adequacy: Internal Ratings-based Approach to Credit Risk
APRA practice guide — Capital Adequacy: Internal Ratings-based Approach to Credit Risk.
APG 116
Market RIsk
APRA practice guide — Market RIsk.
APG 117
Interest Rate Risk in the Banking Book
APRA practice guide — Interest Rate Risk in the Banking Book.
APG 120
Securitisation
APRA practice guide — Securitisation.
APG 210
Liquidity
APRA practice guide — Liquidity.
APG 220
Credit Risk Management
APRA practice guide — Credit Risk Management.
APG 223
Residential Mortgage Lending
APRA practice guide — Residential Mortgage Lending.
APG 520
Fit and Proper
APRA practice guide — Fit and Proper.
APS 110
Capital Adequacy
APRA prudential standard — Capital Adequacy.
APS 110
Capital Adequacy
ADI capital adequacy requirements + Basel III implementation.
APS 111
Capital Adequacy: Measurement of Capital
APRA prudential standard — Capital Adequacy: Measurement of Capital.
APS 112
Capital Adequacy: Standardised Approach to Credit Risk
APRA prudential standard — Capital Adequacy: Standardised Approach to Credit Risk.
APS 113
Capital Adequacy: Internal Ratings-based Approach to Credit Risk
APRA prudential standard — Capital Adequacy: Internal Ratings-based Approach to Credit Risk.
APS 115
Capital Adequacy: Standardised Measurement Approach to Operational Risk
APRA prudential standard — Capital Adequacy: Standardised Measurement Approach to Operational Risk.
APS 116
Capital Adequacy: Market Risk
APRA prudential standard — Capital Adequacy: Market Risk.
APS 117
Capital Adequacy: Interest Rate Risk in the Banking Book
APRA prudential standard — Capital Adequacy: Interest Rate Risk in the Banking Book.
APS 120
Securitisation
APRA prudential standard — Securitisation.
APS 121
Covered Bonds
APRA prudential standard — Covered Bonds.
APS 180
Capital Adequacy: Counterparty Credit Risk
APRA prudential standard — Capital Adequacy: Counterparty Credit Risk.
APS 210
Liquidity
APRA prudential standard — Liquidity.
APS 220
Credit Risk Management
APRA prudential standard — Credit Risk Management.
APS 220
Credit Risk Management
ADI credit risk management framework.
APS 221
Large Exposures
APRA prudential standard — Large Exposures.
APS 222
Associations with Related Entities
APRA prudential standard — Associations with Related Entities.
APS 310
Audit and Related Matters
APRA prudential standard — Audit and Related Matters.
APS 330
Public Disclosure
APRA prudential standard — Public Disclosure.
APS 330
Public Disclosure
Basel III pillar 3 disclosure requirements.
APS 610
Prudential Requirements for Providers of Purchased Payment Facilities
APRA prudential standard — Prudential Requirements for Providers of Purchased Payment Facilities.
APS 910
Financial Claims Scheme
APRA prudential standard — Financial Claims Scheme.
ARS 110.0
Capital Adequacy (applies to both Level 1 & Level 2 forms)
APRA reporting standard — Capital Adequacy (applies to both Level 1 & Level 2 forms).
ARS 111.0
Fair Values (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Fair Values (applies to both Level 1 and Level 2 forms).
ARS 112.0
Capital Adequacy: Standardised Approach to Credit Risk
APRA reporting standard — Capital Adequacy: Standardised Approach to Credit Risk.
ARS 113.0
Internal Ratings-based Approach to Credit Risk
APRA reporting standard — Internal Ratings-based Approach to Credit Risk.
ARS 115.0
Capital Adequacy: Standardised Measurement Approach to Operational Risk
APRA reporting standard — Capital Adequacy: Standardised Measurement Approach to Operational Risk.
ARS 116.0
Market Risk (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Market Risk (applies to both Level 1 and Level 2 forms).
ARS 117.0
Repricing Analysis (applies to both Level 1 and Level 2)
APRA reporting standard — Repricing Analysis (applies to both Level 1 and Level 2).
ARS 117.1
Interest Rate Risk in the Banking Book (IRRBB)(applies to both Level 1 and Level 2 forms)
APRA reporting standard — Interest Rate Risk in the Banking Book (IRRBB)(applies to both Level 1 and Level 2 forms).
ARS 118.0
Off-balance Sheet Business (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Off-balance Sheet Business (applies to both Level 1 and Level 2 forms).
ARS 120.1
Securitisation - Regulatory Capital (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Securitisation - Regulatory Capital (applies to both Level 1 and Level 2 forms).
ARS 120.2
Securitisation - Supplementary items
APRA reporting standard — Securitisation - Supplementary items.
ARS 180.0
Counterparty Credit RIsk (applies to both Level 1 and 2 forms)
APRA reporting standard — Counterparty Credit RIsk (applies to both Level 1 and 2 forms).
ARS 210.0
Liquidity (applies to both Level 1 and Level 2 forms)
APRA reporting standard — Liquidity (applies to both Level 1 and Level 2 forms).
ARS 220.0
Credit Quality
APRA reporting standard — Credit Quality.
ARS 220.3
Prescribed Provisioning (applies to both consolidated and licensed reporting)
APRA reporting standard — Prescribed Provisioning (applies to both consolidated and licensed reporting).
ARS 220.5
Movements in Provisions for Impairment (applies to both consolidated and licensed reporting)
APRA reporting standard — Movements in Provisions for Impairment (applies to both consolidated and licensed reporting).
ARS 221.0
Large Exposures
APRA reporting standard — Large Exposures.
ARS 222.0
Exposures to Related Entities
APRA reporting standard — Exposures to Related Entities.
ARS 222.2
Exposures to Related Entities – Step-in risk
APRA reporting standard — Exposures to Related Entities – Step-in risk.
ARS 223.0
Residential Mortgage Lending
APRA reporting standard — Residential Mortgage Lending.
ARS 226.0
Margining and risk mitigation for non-centrally cleared derivatives
APRA reporting standard — Margining and risk mitigation for non-centrally cleared derivatives.
ARS 230.0
Commercial Property (applies to both consolidated and licensed reporting)
APRA reporting standard — Commercial Property (applies to both consolidated and licensed reporting).
ARS 322.0
Statement of Financial Position (Consolidated)
APRA reporting standard — Statement of Financial Position (Consolidated).
ARS 323.0
Statement of Financial Position (Licensed ADI)
APRA reporting standard — Statement of Financial Position (Licensed ADI).
ARS 325.0
International Operations (Banks are required to submit a separate form for each of their related bank offices located overseas)
APRA reporting standard — International Operations (Banks are required to submit a separate form for each of their related bank offices located overseas).
ARS 330.0
Statement of Financial Performance (applies to both consolidated and licensed reporting)
APRA reporting standard — Statement of Financial Performance (applies to both consolidated and licensed reporting).
ARS 330.1
Interest Income and Interest Expense (applies to both consolidated and licensed reporting)
APRA reporting standard — Interest Income and Interest Expense (applies to both consolidated and licensed reporting).
ARS 330.2
Other Operating Income (applies to both consolidated and licensed reporting)
APRA reporting standard — Other Operating Income (applies to both consolidated and licensed reporting).
ARS 330.3
Other Operating Expenses
APRA reporting standard — Other Operating Expenses.
ARS 701.0
ABS/RBA Reporting Concepts for the EFS Collection
APRA reporting standard — ABS/RBA Reporting Concepts for the EFS Collection.
ARS 720.0
ABS/RBA Statement of Financial Position
APRA reporting standard — ABS/RBA Statement of Financial Position.
ARS 720.1
ABS/RBA Loans and Finance Leases
APRA reporting standard — ABS/RBA Loans and Finance Leases.
ARS 720.2
ABA/RBA Deposits
APRA reporting standard — ABA/RBA Deposits.
ARS 720.3
ABS/RBA Intra-group Assets and Liabilities
APRA reporting standard — ABS/RBA Intra-group Assets and Liabilities.
ARS 720.4
ABS/RBA Debt Securities Held
APRA reporting standard — ABS/RBA Debt Securities Held.
ARS 720.5
ABS/RBA Equity Securities Held
APRA reporting standard — ABS/RBA Equity Securities Held.
ARS 720.6
ABS/RBA Securities on Issue
APRA reporting standard — ABS/RBA Securities on Issue.
ARS 720.7
ABS/RBA Bill Acceptances and Endorsements
APRA reporting standard — ABS/RBA Bill Acceptances and Endorsements.
ARS 721.0
ABS/RBA Repurchase Agreements and Securities Lending
APRA reporting standard — ABS/RBA Repurchase Agreements and Securities Lending.
ARS 722.0
ABS/RBA Derivatives
APRA reporting standard — ABS/RBA Derivatives.
ARS 723.0
ABS/RBA Margin Lending
APRA reporting standard — ABS/RBA Margin Lending.
ARS 730.0
ABS/RBA Statement of Financial Performance
APRA reporting standard — ABS/RBA Statement of Financial Performance.
ARS 730.1
ABS/RBA Fees Charged
APRA reporting standard — ABS/RBA Fees Charged.
ARS 731.1
International Banking Statistics - Location Data
APRA reporting standard — International Banking Statistics - Location Data.
ARS 731.3
A International Banking Statistics - Immediate and Ultimate Risk Exposures - Domestic Entity
APRA reporting standard — A International Banking Statistics - Immediate and Ultimate Risk Exposures - Domestic Entity.
ARS 731.4
International Banking Statistics - Balance Sheet Items
APRA reporting standard — International Banking Statistics - Balance Sheet Items.
ARS 741.0
ABS/RBA Business Finance
APRA reporting standard — ABS/RBA Business Finance.
ARS 742.0
ABS/RBA Business Credit Stocks, Flows and Interest Rates
APRA reporting standard — ABS/RBA Business Credit Stocks, Flows and Interest Rates.
ARS 743.0
ABS/RBA Housing Finance
APRA reporting standard — ABS/RBA Housing Finance.
ARS 744.0
ABS/RBA Housing Credit Stocks, Flows and Interest Rates
APRA reporting standard — ABS/RBA Housing Credit Stocks, Flows and Interest Rates.
ARS 745.0
ABS/RBA Personal Finance
APRA reporting standard — ABS/RBA Personal Finance.
ARS 746.0
ABS/RBA Personal Credit Stocks, Flows and Interest Rates
APRA reporting standard — ABS/RBA Personal Credit Stocks, Flows and Interest Rates.
ARS 747.0
ABS/RBA Deposit Stocks, Flows and Interest Rates
APRA reporting standard — ABS/RBA Deposit Stocks, Flows and Interest Rates.
ARS 748.0
ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates
APRA reporting standard — ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates.
ARS 750.0
DAWR Agricultural Lending
APRA reporting standard — DAWR Agricultural Lending.
ARS 760.0
ATO collection for Major Bank Levy Act 2017
APRA reporting standard — ATO collection for Major Bank Levy Act 2017.
ARS 796.0
Points of Presence (ADIs are to submit one form per service channel they operate)
APRA reporting standard — Points of Presence (ADIs are to submit one form per service channel they operate).
ARS 910.0
Financial Claims Scheme
APRA reporting standard — Financial Claims Scheme.
ARS 920.0
Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 1
APRA reporting standard — Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 1.
ARS 920.2
Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 2
APRA reporting standard — Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 2.
ARS 920.4
Australian Government Arts Sector Show Starter Loan (SSL) Guarantee Scheme
APRA reporting standard — Australian Government Arts Sector Show Starter Loan (SSL) Guarantee Scheme.
ARS 920.6
Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – JobKeeper
APRA reporting standard — Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – JobKeeper.
ARS 920.8
Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood
APRA reporting standard — Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.
ARS 920.10
Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme
APRA reporting standard — Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme.
CPG 110
Internal Capital Adequacy Assessment Process and Supervisory Review
APRA practice guide — Internal Capital Adequacy Assessment Process and Supervisory Review.
CPG 190
Recovery and Exit Planning
APRA practice guide — Recovery and Exit Planning.
CPG 220
Risk Management
APRA practice guide — Risk Management.
CPG 229
Climate Change Financial Risks
APRA practice guide — Climate Change Financial Risks.
CPG 230
Operational Risk Management
APRA practice guide — Operational Risk Management.
SAFEWORK-NSW · 20
SWA Code
How to manage work health and safety risks
Foundational risk management code under model WHS Regulations.
SWA Code
Confined spaces
Working in confined spaces.
SWA Code
Managing electrical risks in the workplace
Electrical risk management code.
SWA Code
How to manage and control asbestos in the workplace
Asbestos register, control, removal + air monitoring.
SWA Code
Managing risks of hazardous chemicals in the workplace
Hazardous chemicals register, SDS, labelling, storage + handling.
SWA Code
Managing noise and preventing hearing loss at work
Noise exposure limits + hearing protection.
SWA Code
Managing psychosocial hazards at work
Psychosocial hazards (workload, bullying, harassment, exposure to traumatic events).
SWA Code
Sexual and gender-based harassment
Eliminating sexual + gender-based harassment in the workplace.
SWA Code
Hazardous manual tasks
Manual handling risk assessment + control.
SWA Code
Managing the risk of falls at workplaces
Working at heights — risk assessment + fall prevention.
SWA Code
Managing the risk of falls in housing construction
Housing construction-specific fall risk code.
SWA Code
Construction work
General construction site safety code.
SWA Code
Excavation work
Trenches + excavations safety code.
SWA Code
Demolition work
Demolition site safety code.
SWA Code
Spray painting and powder coating
Spray painting + powder coating safety + air quality.
SWA Code
Welding processes
Welding + cutting + brazing safety code.
SWA Code
Traffic management for road work
Roadwork traffic management plans.
SWA Code
First aid in the workplace
First aid risk assessment + provision.
SWA Code
Managing the work environment and facilities
Ventilation, lighting, amenities + facilities standards.
SWA Code
Work health and safety consultation, cooperation and coordination
Worker consultation + multi-PCBU coordination.
ATO · 6
PCG 2017/4
ATO compliance approach to taxation issues associated with cross-border related party financing
Risk-rating cross-border related party debt arrangements.
PCG 2018/9
Central management and control test of residency
ATO approach to corporate residency post-Bywater HCA.
PCG 2019/1
Transfer pricing — Inbound distribution arrangements
Risk-rating margins for inbound distributors.
PCG 2024/1
ATO compliance approach to common contractor arrangements
ATO risk-rating contractor vs employee classification.
TR 2018/7
Fringe benefits tax — Employer obligations on private use of motor vehicles other than cars
FBT treatment of non-car vehicles + private use rules.
TR 2022/3
PCG 2022 update — Section 109RB amendments
Div 7A administrative practice updates.
AUSTRAC · 6
Guidance
AML/CTF Program — Part A + Part B requirements
Risk-based AML/CTF program structure + content expectations.
Guidance
Customer Due Diligence (CDD)
Identifying + verifying customers + beneficial owners.
Guidance
Suspicious Matter Reports (SMRs)
When + how to lodge SMRs with AUSTRAC.
Guidance
Threshold Transaction Reports (TTRs)
$10,000+ cash transaction reporting via TTRs.
Guidance
International Funds Transfer Instructions (IFTIs)
All international funds transfer instructions reportable to AUSTRAC.
Guidance
Tranche 2 reforms (1 July 2026)
Real estate, lawyers, accountants, conveyancers, TCSPs + precious metals from 1 July 2026.
FWO · 6
Guidance
Modern Awards index
121 Modern Awards covering most private sector employees.
Guidance
National Employment Standards
11 NES minimum entitlements for all national system employees.
Guidance
Right to Disconnect (s 333M FWA)
Right to refuse out-of-hours contact unless unreasonable (from 26 Aug 2024).
Guidance
Casual employment + employee choice pathway
Closing Loopholes No. 2 casual definition + choice pathway (Aug 2024).
Guidance
Intentional wage theft criminal offence (s 327A)
Criminal offence from 1 January 2025. Up to 10 years + $7.8M body corporate.
Guidance
Fixed-term contract cap (s 333E)
Cap on consecutive fixed-term contracts (2 years / 2 contracts) from 6 December 2023.
OAIC · 6
Guidance
Privacy Act 2024 reforms — implementation guidance
Statutory tort, Children's Code, ADM disclosure + proposed small business exemption removal.
Guidance
Children's online privacy
OAIC mandatory Children's Code in force from 10 December 2026.
Guidelines
Australian Privacy Principles (APP) Guidelines
OAIC's primary interpretive guide to all 13 APPs.
Guidelines
Notifiable Data Breaches (NDB) scheme
Eligible data breach assessment + 72-hour notification.
Guidelines
Credit reporting under Pt IIIA Privacy Act
Credit reporting body + credit provider obligations including CCR.
Guidelines
Health information privacy
APP application to health information + state health privacy law overlay.
ACCC · 5
Guidance
Unfair contract terms guidance
ACCC guidance on UCT — standard form contracts + penalty regime.
Guidance
Consumer guarantees under the ACL
ACL Pt 3-2 Div 1 consumer guarantees + refund/replacement remedies.
Guidance
Product safety guidance
Mandatory safety standards + bans + reporting injuries.
Guidance
Making environmental claims — guidance for businesses
ACCC's 8 principles for non-misleading environmental claims.
Guidance
Consumer Data Right — accreditation guidance
CDR Rules + Privacy Safeguards for accredited data recipients.
ACMA · 4
Guidance
Spam Act compliance
Commercial electronic messages — consent, identification, unsubscribe.
Guidance
Do Not Call Register
Telemarketing + research call restrictions under DNCR Act 2006.
Guidance
Reducing scam calls + SMS code (C661)
Industry code for carriers to detect, block + report scam calls.
Guidance
Customer Service Guarantee standard
Telco connection + repair maximum timeframes.
HOME-AFFAIRS-SOCI · 3
Guidance
Critical Infrastructure Risk Management Program (CIRMP)
SOCI Pt 2A: CIRMP development + annual board attestation.
Guidance
SOCI cyber security incident reporting
12-hour critical / 72-hour other cyber incident notification.
Guidance
Systems of National Significance (SoNS)
Enhanced cyber security obligations for declared SoNS.
TGA · 3
Guidance
Australian Register of Therapeutic Goods (ARTG)
ARTG inclusion required for almost all therapeutic goods supplied in AU.
Guidance
Therapeutic Goods Advertising Code
Advertising of therapeutic goods to AU consumers.
Guidance
IVD medical devices — classification + conformity assessment
IVD classification (Class 1-4) + conformity assessment requirements.