The Australian Securities & Investments Commission has made a new legislative instrument to implement its updated policy approach to regulating employee entitlement schemes under the Corporations Act 2001, replacing the existing relief that expires on 1 April 2026. The new settings move scheme operators towards Australian financial services (AFS) licensing while maintaining conditional exemptions during transition. Under ASIC Corporations (Employee Entitlement Schemes) Instrument 2026/199, scheme operators must apply to ASIC for an AFS licence by 1 September 2026. Conditional relief is provided from the managed investment, product disclosure and hawking provisions of the Corporations Act, and transitional arrangements apply until an AFS licence is granted; ASIC Information Sheet 295 outlines the relief available. ASIC will update standard licence conditions in Pro Forma 209 and INFO 295 in April 2026 to reflect the new instrument and policy approach.