Regulatory Alerts2026-03-04 | RG-231RG 231 Infrastructure entities: Improving disclosure for retail investors
The Australian Securities and Investments Commission (ASIC) issued this guide to establish benchmarks and disclosure principles for listed and unlisted infrastructure entities. The requirements aim to enhance transparency so that retail investors can better understand and assess these entities. This improved disclosure is intended to facilitate more informed investment decisions by the public.
Issued 5 March 2026
This guide is for listed and unlisted infrastructure entities and their advisers.
It sets out ASIC’s benchmarks and disclosure principles for improved disclosure to retail investors to help investors understand and assess infrastructure entities and make better informed investment decisions.
Download RG 231 (PDF 463 KB)
Read the regulation impact statement (PDF 454 KB)