RG 86
Tracing beneficial ownership
Reissued 26 June 2007. Previous version: See Superseded Policy Statement 86 [SPS 86] in the ASIC Digest.
In plain English
RG 86 explains how companies must trace and record the details of their beneficial owners.
RG 86 applies to companies registered in Australia. It outlines requirements for tracing and recording information about individuals with ultimate control. This includes identifying those who own or control the company. The guide was reissued on 26 June 2007. A previous version, SPS 86, is available in the ASIC Digest.
Why it matters
Knowing who benefits from a company is important for transparency. This helps prevent illegal activities. Businesses must keep accurate records to comply with ASIC’s expectations.
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Source: https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-86-tracing-beneficial-ownership/. Rules Mate indexes + summarises; always verify against the regulator's live publication.