What this covers
The package addresses governance, shareholder protection and public-accountancy regulation. ACRA identifies phases beginning on 6 May and 20 October 2026. On this review date, 11 October 2026, the October phase is still forthcoming.
How to use this guidance
Check the commencement notice for each provision. Share purchases, directors’ penalties and registered-office arrangements should not all be described as already effective merely because the Act passed.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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