The Australian Securities and Invesments Commission (ASIC) has published
Regulatory Guide 251 for reporting entities that are subject to the reporting obligations under the ASIC Derivative Transaction Rules (Reporting) 2013. These reporting obligations come into force from 1 October 2013 and are being implemented in three phases
– detail is provided at page 8 of the guide.
This guide explains the derivative transaction reporting regulatory regime, and
gives guidance on particular areas where ASIC considers that reporting entities
would benefit from guidance to assist them to understand how to comply with the
reporting obligations.
Related Link:
http://www.asic.gov.au/asic/asic.nsf/byheadline/Regulatory+Guide+251+Derivative+transaction+reporting?openDocument