RegAlertGuidance · ASIC · 5 Jun 2003 · RG-174
RG 174 Relief for externally administered companies and registered schemes being wound up
The Australian Securities and Investments Commission issued this guide to inform registered liquidators and external administrators about relief from specific regulatory obligations. It details the conditions under which relief is granted regarding financial reporting, compliance plan audits, and annual general meeting requirements for companies and registered schemes in winding up. The document serves as a practical reference for navigating these exemptions during the external administration process.
Issued 6 October 2021
This guide is for registered liquidators and other persons who are externally administering the affairs of companies and winding up registered managed investment schemes (registered schemes).
It explains when we will grant relief relating to:
the financial reporting obligations of the Corporations Act
the Australian financial services (AFS) licensee financial reporting obligations (for companies and responsible entities that are or have been AFS licensees)
the compliance plan audit obligations (for registered schemes), and
the requirement to hold an annual general meeting (for public companies).
Download RG 174 (PDF 794 KB)
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